The Value Added Tax (Amendment) (No. 3) Regulations 1996 No. 1250

2.  In these Regulations unless the context otherwise requires—

“Part” refers to the relevant Part of the principal Regulations;

and,

“the principal Regulations” means the Value Added Tax Regulations 1995(1).

(1)

S.I. 1995/2518; regulations 14 and 101 were amended by S.I. 1995/3147 and there have been other amendments to S.I. 1995/2518 which are not relevant to these Regulations.