# The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020, Regulation 3: Interpretation of Part 2

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

In Part 2—
“import VAT” means value added tax chargeable by virtue of section 1(1)(c) of VATA 1994;
“prescribed accounting period” has the meaning given by section 25(1) of VATA 1994;
“registered for VAT” refers to registration under Schedule 1 or 3A to VATA 1994 ;
“relevant importation” has the meaning given by regulation 6;
“transitional EIDR procedure” has the meaning given by regulation 29D(1) of the Customs (Import Duty) (EU Exit) Regulations 2018 and “transitional simplified Customs declaration” has the meaning given by regulation 14 of those Regulations.

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Source: https://www.legislation.gov.uk/uksi/2020/1495/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-miscellaneous-and-transitional-provisions-amendment-and-revocation-eu-exit-regulations-2020/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.