Regulation 2

In regulation 1(2), for the meaning given for “Intrastat system” substitute—

• ““Intrastat” refers to the data collection system established and implemented by—

  1. (a)

     Council and European Parliament Regulation (EC) No 638/2004^f1 (“establishing Regulation”); and

  2. (b)

     Commission Regulation (EC) No 1982/2004^f2 (“implementing Regulation”);”.

In regulation 1(2), for the meaning given for “periodic declaration” substitute—

• ““periodic declaration” refers to the means of providing the simplified information in regulations 3(1) and 3(2) (VAT return) or to a supplementary declaration in regulation 4;”.

In regulation 1(3), after “Act” insert “or have the same meaning as in the establishing or implementing Regulation”.