Regulation 2 InterpretationI1
In these Regulations—
“HMRC Commissioners” means the Commissioners for Her Majesty's Revenue and Customs; and
“registration number” has the same meaning as in regulation 2(1) (interpretation–general) of the Value Added Tax Regulations 1995 M1.
Annotations
Marginal citations
- M1
S.I. 1995/2518, to which there are amendments not relevant to these Regulations.
Commencement
- I1
Reg. 2 in force at 1.12.2020 by S.I. 2020/1333, reg. 2