Regulation 2 InterpretationI1I2
United Kingdom
(1)
Terms used in both these Regulations and the Value Added Tax Act 1994 M1 have the same meaning in these Regulations as they have in that Act.
(2)
That Act is referred to in these Regulations as “VATA”.
Annotations
Marginal citations
Commencement
- I1
Reg. 2 not in force at made date, see reg. 1
- I2
Reg. 2 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.