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Regulation 2 Interpretation

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

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;

  • “money” means banknotes or coins;

  • “notice” means any notice published pursuant to these Regulations.