# The Value Added Tax (Annual Accounting) Regulations 1988, Regulation 2: Interpretation


In these Regulations—
“the Act” means the Value Added Tax Act 1983;
“authorised person” means a person who has been authorised by the Commissioners in accordance with regulation 3 of these Regulations, and“authorised” and“authorisation” shall be construed accordingly;
“current accounting year” means the period of twelve months commencing at the date of authorisation by the Commissioners set out in regulation 3 below or, while a person remains authorised, the most recent anniversary thereof, and is a prescribed accounting period within the meaning of section 14(1) of the Act.
“registered” means registered under Schedule 1 to the Act and“registration” shall be construed accordingly.

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Source: https://www.legislation.gov.uk/uksi/1988/886/regulation/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-annual-accounting-regulations-1988/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.