Supplemental

48 Interpretation.

1

In this Act—

  • F2“another member State” means, subject to section 46B(1) above, any member State other than the United Kingdom, and “other member States” shall be construed accordingly;

  • “assignment”, in relation to Scotland, means assignation;

  • “authorised person” means any person acting under the authority of the Commissioners;

  • “the Commissioners” means the Commissioners of Customs and Excise;

  • F3“fee simple”—

    1. a

      in relation to Scotland, means the estate or interest of the proprietor of the dominium utile or, in the case of land not held on feudal tenure, the estate or interest of the owner;

    2. b

      in relation to Northern Ireland, includes the estate of a person who holds land under a fee farm grant;

  • “invoice” includes any document similar to an invoice;

  • “input tax” has the meaning assigned to it by section 14 above;

  • “major interest”, in relation to land, means the fee simple or a tenancy for a term certain exceeding 21 years, and in relation to Scotland means—

a

the estate or interest of the proprietor of the dominium utile, or

b

in the case of land not held on feudal tenure, the estate or interest of the owner, or the lessee’s interest under a lease for a period exceeding 21 years;

  • “money” includes currencies other than sterling;

  • “prescribed” means prescribed by regulations;

  • “prescribed accounting period” has the meaning assigned to it by section 14(1) above;

  • “quarter” means a period of three months ending at the end of March, June, September or December;

  • “regulations” means regulations made by the Commissioners under this Act;

  • “ship” includes hovercraft;

  • F2“subordinate legislation” has the same meaning as in the Interpretation Act 1978;

  • “tax” means value added tax F4charged in accordance with the provisions of this Act;

  • F5F6“taxable person” means F7. . . a person who is a taxable person under section 2C above;

  • “taxable supply” has the meaning assigned to it by section 2(2) above.

F81A

Subject to section 46B above—

a

the question whether or not goods have entered the territory of the Community;

b

the time when any Community customs debt in respect of duty on the entry of any goods into the territory of the Community would be incurred; and

c

the person by whom any such debt would fall to be discharged,

shall for the purposes of this Act be determined (whether or not the goods in question are themselves subject to any such duties) according to the Community legislation applicable to goods which are in fact subject to such duties.

1B

Any reference in this Act to the amount of any duty of excise on any goods shall be taken to be a reference to the amount of duty charged on those goods with any addition or deduction falling to be made under section 1 of the Excise Duties (Surcharges or Rebates) Act 1979.

F92

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F93

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C14

Subject to paragraph 3(2) of Schedule 7 to this Act, in any provision contained in or having effect under this Act “document", “copy" and “computer" shall have the same meanings—

a

in relation to England and Wales, as by virtue of section 10 of the M1Civil Evidence Act 1968 they have in Part I of that Act;

b

in relation to Scotland, as by virtue of section 17 of the M2Law Reform (Miscellaneous Provisions) (Scotland) Act 1968 they have in Part III of that Act; and

c

in relation to Northern Ireland, as by virtue of section 6 of the M3Civil Evidence Act (Northern Ireland) 1971 they have in Part I of that Act.

5

The question whether, in relation to any supply of services, the supplier or the recipient of the supply belongs in one country or another shall be determined F10(subject to any provision made under section 7(6) above) in accordance with section 8 above.

6

Schedules 5 and 6 to this Act shall be interpreted in accordance with the notes contained in those Schedules; and accordingly the powers conferred by this Act to vary those Schedules include a power to add to, delete or vary those notes.

7

The descriptions of Groups in those Schedules are for ease of reference only and shall not affect the interpretation of the descriptions of items in those Groups.

8

References in this Act to the United Kingdom include the territorial sea of the United Kingdom.

F119

References in this Act to being registered shall be construed in accordance with section 2C(3) of this Act and, (without prejudice to paragraph 2 of Schedule 10 to this Act) shall, in relation to registration under Schedule 1 to this Act or any provision of that Schedule, include a reference to being registered under the corresponding provision of any enactment re-enacted in that Schedule.