Regulation 2 Interpretation - generalI1

In these Regulations—

• “Commissioners” means HMRC Commissioners;

• “TCTA 2018” means the Taxation (Cross-border Trade) Act 2018;

• “the VAT Regulations” means the Value Added Tax Regulations 1995 M1;

• “VATA 1994” means the Value Added Tax Act 1994 M2.