PART 1 Preliminary

2 Interpretation - general
In these Regulations—
“Commissioners” means HMRC Commissioners;
“TCTA 2018” means the Taxation (Cross-border Trade) Act 2018;
“the VAT Regulations” means the Value Added Tax Regulations 1995 ;
“VATA 1994” means the Value Added Tax Act 1994 .
Reg. 2 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
S.I. 1995/2518. For relevant amendments see footnotes below.
1994 c. 23. For relevant amendments see footnotes below.