# The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020, Regulation 2: Interpretation - general

Extent: E+W+S+N.I.

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 ;
“VATA 1994” means the Value Added Tax Act 1994 .

---
Source: https://www.legislation.gov.uk/uksi/2020/1495/regulation/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-miscellaneous-and-transitional-provisions-amendment-and-revocation-eu-exit-regulations-2020/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.