# The Value Added Tax Regulations 1995, Regulation 172C: Interpretation of Part XIXA


Any expression used in this Part to which a meaning is given in Part XIX of these Regulations shall, unless the contrary intention appears, have the same meaning in this Part as it has in that Part.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/172C (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-172C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.