OpenLegislation

Article 2 Interpretation

Original text. Later amendments are not shown.

In this Order—

  • “the Commissioners” means the Commissioners of Customs and Excise;

  • “competent authority” means an authority having powers under the laws in force in any member State to accept payment of tax on the importation of goods;

  • “exportation” means the exportation from a member State which immediately precedes the importation into the United Kingdom;

  • “last taxable transaction” means the most recent supply or previous importation, whichever is the later, upon which tax was paid in a member State;

  • “member State” means a state which is a member of the European Economic Community;

  • “proper officer” means the person appointed or authorised by the Commissioners to act in respect of any matter in the course of his duties;

  • “tax” means value added tax as referred to in Council Directive No. 77/388/EEC;

  • “taxable person” has the meaning ascribed to it in section 2(2) of the Value Added Tax Act 1983.