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Regulation 2

Original text. Later amendments are not shown.

In these Regulations unless the context otherwise requires—

  • “Part” refers to the relevant Part of the principal Regulations;

  • and,

  • “the principal Regulations” means the Value Added Tax Regulations 1995f1.

Annotations

Footnotes

f1

S.I. 1995/2518; regulations 14 and 101 were amended by S.I. 1995/3147 and there have been other amendments to S.I. 1995/2518 which are not relevant to these Regulations.