Regulation 3 Amendment of regulation 2 (interpretation)

(1)

In regulation 2(1)—

(a)

for the definition of “the charge” (“y tâl”) substitute—

““the charge” (“y tâl”) means the minimum consideration that must be paid by a customer by virtue of regulation 6(2);”;

(b)

in the appropriate places insert—

“(i)

“consideration” (“cydnabyddiaeth”) includes any chargeable VAT;”;

“(ii)

“VAT” (“TAW”) has the meaning given in section 96 of the Value Added Tax Act 1994^f1.”.

Annotations

f1: 1994 c. 23; there are amendments to section 96 which are not relevant to these Regulations.