Regulation 3 Interpretation

In this Part—

“Commissioners” means HMRC Commissioners^f1;
“eligible person” has the meaning given by regulation 3(2) of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019^f2;
“import VAT” means value added tax chargeable by virtue of section 1(1)(c)^f3 of VATA 1994;
“prescribed accounting period” has the meaning given by section 25(1)^f4 of VATA 1994;
“registered for VAT” refers to registration under Schedule 1^f5 or 3A^f6 to VATA 1994;
“relevant importation” has the meaning given in regulation 6;
“VATA 1994” means the Value Added Tax Act 1994.

Annotations

Footnotes

f1: “HMRC Commissioners” is defined in section 37(1) of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“TCTA 2018”) to mean the Commissioners for Her Majesty’s Revenue and Customs.
f2: Under regulation 3(2) of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 a person is an “eligible person” if (a) the person is of a description specified in a public notice given by HMRC Commissioners and (b) is not subject to a notice given by an HMRC officer under regulation 3(3) in relation to the importation that the person ought not to be regarded as a fit and proper person. Any public notices made under the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 will be published at: https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021. A person unable to access the notices electronically may access them in hard copy by post free of charge on application to 0300 322 9434.
f3: 1994 c. 23. Section 1(1)(c) of VATA 1994 was substituted by section 41(2)(b) of TCTA 2018.
f4: Section 25(1) of VATA 1994 was amended by paragraph 25 of Schedule 8 to TCTA 2018.
f5: Schedule 1 to VATA 1994 was amended by paragraph 13 of Schedule 3 to the Finance Act 1996 (c. 8); sections 31, 32 and 113 of, and paragraph 1 of Schedule 18 to the Finance Act 1997 (c. 16); section 136(6) of the Finance Act 2000 (c. 17); paragraphs 1 and 3 of Schedule 2 to the Finance Act 2003 (c. 14); section 100(8) of the Finance Act 2007 (c. 11); paragraphs 2 and 11 to 13 of Schedule 28 to, and paragraphs 1 and 8 of Schedule 29 to, the Finance Act 2012 (c. 14); S.I. 2017/290 and paragraphs 1 and 81 of Schedule 8 to TCTA 2018.
f6: Schedule 3A to VATA 1994 was inserted by Schedule 36 to the Finance Act 2000 (c. 17); and amended by paragraphs 1 and 11 of Schedule 29 to the Finance Act 2012 (c. 14) and paragraphs 1 and 85 of Schedule 8 to TCTA 2018.