# The Value Added Tax Regulations 1995, Regulation 145A: Interpretation of Part XVI(A)


(1) In this Part unless the context otherwise requires—
“eligible goods” has the meaning given by section 18B(6);
“fiscal warehouse” includes all fiscal warehouses kept by the same fiscal warehousekeeper;
“material time” has the meaning given by section 18F(1) in the case of a fiscal warehousing regime and section 18(6) in the case of a warehousing regime;
“regulation” or “regulations” refers to the relevant regulation or regulations of these Regulations; and,
“section” or “sections” refers to the relevant section or sections of the Act.
(2) For the purposes of this Part, where a fiscal warehousekeeper keeps one or more fiscal warehouses there shall be associated with him a single fiscal warehousing regime; and “relevant fiscal warehousekeeper”, “relevant fiscal warehouse”, “relevant fiscal warehousing regime”, “his fiscal warehouse”, “his fiscal warehousing regime” and similar expressions shall be construed in this light.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/145A (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-145A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.