# The Value Added Tax (Electronic Communications) (Incentives) Regulations 2001, Regulation 2: Interpretation


In these Regulations—
“the Commissioners” means the Commissioners of Customs and Excise;
“electronic return system” has the meaning given in regulation 25(4B) of the VAT Regulations;
“incentive payment” has the meaning given in regulation 3 below;
“prescribed accounting period” has the meaning given in regulation 2(1) of the VAT Regulations;
“relevant return” means the return referred to in regulation 3(1)(a) below;
“taxable person” has the meaning given in section 3(1) of the Value Added Tax Act 1994;
“VAT Regulations” means the Value Added Tax Regulations 1995.

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Source: https://www.legislation.gov.uk/uksi/2001/759/regulation/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-electronic-communications-incentives-regulations-2001/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.