{
  "url": "https://openlegislation.uk/value-added-tax-electronic-communications-incentives-regulations-2001/regulation-2",
  "json_url": "https://openlegislation.uk/value-added-tax-electronic-communications-incentives-regulations-2001/regulation-2.json",
  "legislation": "uksi/2001/759",
  "legislation_title": "The Value Added Tax (Electronic Communications) (Incentives) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/value-added-tax-electronic-communications-incentives-regulations-2001",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“the Commissioners” means the Commissioners of Customs and Excise;\n“electronic return system” has the meaning given in regulation 25(4B) of the VAT Regulations;\n“incentive payment” has the meaning given in regulation 3 below;\n“prescribed accounting period” has the meaning given in regulation 2(1) of the VAT Regulations;\n“relevant return” means the return referred to in regulation 3(1)(a) below;\n“taxable person” has the meaning given in section 3(1) of the Value Added Tax Act 1994;\n“VAT Regulations” means the Value Added Tax Regulations 1995.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1995/2518; relevant amending instruments are S.I. 1996/542, 1996/1250, 2000/258, 2000/794."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/759/regulation/2",
    "retrieved_at": "2026-10-29T07:58:59.764695+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}