Amendment of regulation 2 (interpretation)
3.—(1) In regulation 2(1)—
(a)for the definition of “the charge” (“y tâl”) substitute—
““the charge” (“y tâl”) means the minimum consideration that must be paid by a customer by virtue of regulation 6(2);”;
(b)in the appropriate places insert—
“(i)“consideration” (“cydnabyddiaeth”) includes any chargeable VAT;”;
“(ii)“VAT” (“TAW”) has the meaning given in section 96 of the Value Added Tax Act 1994(1).”.
(1)
1994 c. 23; there are amendments to section 96 which are not relevant to these Regulations.