{
  "url": "https://openlegislation.uk/customs-and-value-added-tax-managed-transition-procedure-eu-exit-regulations-2021/regulation-3",
  "json_url": "https://openlegislation.uk/customs-and-value-added-tax-managed-transition-procedure-eu-exit-regulations-2021/regulation-3.json",
  "legislation": "uksi/2021/1375",
  "legislation_title": "The Customs and Value Added Tax (Managed Transition Procedure) (EU Exit) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/customs-and-value-added-tax-managed-transition-procedure-eu-exit-regulations-2021",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Interpretation",
  "text": "In this Part—\n“Commissioners” means HMRC Commissioners;\n“eligible person” has the meaning given by regulation 3(2) of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019;\n“import VAT” means value added tax chargeable by virtue of section 1(1)(c) of VATA 1994;\n“prescribed accounting period” has the meaning given by section 25(1) of VATA 1994;\n“registered for VAT” refers to registration under Schedule 1 or 3A to VATA 1994;\n“relevant importation” has the meaning given in regulation 6;\n“VATA 1994” means the Value Added Tax Act 1994.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "“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."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1994 c. 23. Section 1(1)(c) of VATA 1994 was substituted by section 41(2)(b) of TCTA 2018."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Section 25(1) of VATA 1994 was amended by paragraph 25 of Schedule 8 to TCTA 2018."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "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."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/1375/regulation/3",
    "retrieved_at": "2026-10-28T22:06:21.475847+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}