# The Value Added Tax Regulations 1995, Regulation 145M: Interpretation


In regulation 145A(1) (interpretation)—
(a) in the definition of “eligible goods”, read the words after “by” as “paragraph 25(1) of Schedule 9ZB to the Act (supplementary provision)”;
(b) in the definition of “material time”, read the words after “by” as “paragraph 25(1) of Schedule 9ZB to the Act except in regulation 145D where “material time” means the time the services are performed.”.

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