3 Amendment of regulation 2 (interpretation)
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.
1994 c. 23; there are amendments to section 96 which are not relevant to these Regulations.”

.