The Value Added Tax Regulations 1995

Interpretation—generalU.K.

2.  —

(1) In these Regulations unless the context otherwise requires—

“the Act” means the Value Added Tax Act 1994 and any reference to a Schedule to the Act includes a reference to a Schedule as amended from time to time by Order of the Treasury;

[F1“alphabetical code” means the alphabetical prefix as set out below which shall be used to identify the [F2relevant territory]—

  • Austria — AT

  • Belgium — BE

  • [F3Bulgaria — BG]

  • Cyprus — CY

  • Czech Republic — CZ

  • Denmark — DK

  • Estonia — EE

  • Finland — FI

  • France — FR

  • Germany — DE

  • Greece — EL

  • Hungary — HU

  • Ireland — IE

  • Italy — IT

  • Latvia — LV

  • Lithuania — LT

  • Luxembourg — LU

  • Malta — MT

  • Netherlands — NL

  • Poland — PL

  • Portugal — PT

  • [F4Romania — RO]

  • Slovakia — SK

  • Slovenia — SI

  • Spain — ES

  • Sweden — SE

  • United Kingdom — [F5XI]]

“Collector” includes Deputy Collector and Assistant Collector;

“the Community” means the European Community;

“continental shelf” means a designated area within the meaning of the Continental Shelf Act 1964(1);

“Controller” means the Controller, Customs and Excise Value Added Tax Central Unit;

F6...

[F7“fiscal or other warehousing regime” means “fiscal warehousing regime or warehousing regime” [F8, and “Northern Ireland fiscal or other Northern Ireland warehousing regime” means “Northern Ireland fiscal warehousing regime or Northern Ireland warehousing regime”];]

[F9“identified for the purposes of VAT in Northern Ireland” has the meaning given by paragraph 7 of Schedule 9ZA to the Act;]

[F9“Northern Ireland fiscal warehouse” and “Northern Ireland fiscal warehousing regime” have the meanings given by sub-paragraphs (1) and (2) respectively of paragraph 25 (supplementary provision) of Schedule 9ZB to the Act;]

[F9“Northern Ireland warehouse” and “Northern Ireland warehousing regime” have the meanings given by sub-paragraphs (11) and (12) respectively of paragraph 16 (place and time of supply: Northern Ireland warehouses) of Schedule 9ZB to the Act;]

F6...

F6...

“prescribed accounting period”, subject to regulation 99(1), means a period such as is referred to in regulation 25;

“proper officer” means the person appointed or authorised by the Commissioners to act in respect of any matter in the course of his duties;

F10...

“registered person” means a person registered by the Commissioners under [F11Schedule 1, [F121A,] [F133A, Part 8 or 9 of Schedule 9ZA or Schedule] [F14or 9ZC]] to the Act;

“registration number” means the number allocated by the Commissioners to a taxable person in the certificate of registration issued to him;

[F15“relevant territory” means, except where otherwise provided, a member State or the United Kingdom;]

“return” means a return which is required to be made in accordance with regulation 25;

“specified date” means the date specified in a person’s application for registration for the purpose of VAT as that on which he expects to make his first taxable supply.

F6...

(2) A reference in these Regulations to “this Part” is a reference to the Part of these Regulations in which that reference is made.

(3) In these Regulations any reference to a form [F16specified in a notice published by the Commissioners] shall include a reference to a form which the Commissioners are satisfied is a form to the like effect.

[F17(4) A reference in these Regulations to “another member State” is to be read as a reference to “a member State”, and “other member State” and “other member States” are to be interpreted accordingly.]

Textual Amendments

Commencement Information

I1Reg. 2 in force at 20.10.1995, see reg. 1