{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-185",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-185.json",
  "legislation": "uksi/1995/2518",
  "legislation_title": "The Value Added Tax Regulations 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-regulations-1995",
  "path": "regulation/185",
  "kind": "regulation",
  "number": "185",
  "heading": "Interpretation of Part XXI",
  "text": "—\n(1) In this Part—\n“claimant” means a person making a claim under this Part or a person on whose behalf a claim is made and any agent acting on his behalf as his VAT representative;\n“official authority” means any government body or agency in any country which is recognised by the Commissioners as having authority to act for the purposes of this Part;\n“prescribed year” means the period of 12 months beginning on the first day of July in any year;\n“VAT representative” means any person established in the United Kingdom and registered for VAT purposes in accordance with the provisions of Schedule 1 to the Act who acts as agent on behalf of a claimant;\n...\n“trader” means a person carrying on a business who is established outside the United Kingdom and who is not a taxable person in the United Kingdom.\n(2) For the purposes of this Part, a person is treated as being established in a country if—\n(a) he has there a business establishment, or\n(b) he has no such establishment (there or elsewhere) but his permanent address or usual place of residence is there.\n(3) For the purposes of this Part—\n(a) a person carrying on business through a branch or agency in any country is treated as being established there, and\n(b) where the person is a body corporate its usual place of residence shall be the place where it is legally constituted.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 185(1) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 73(a); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 185(1) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 73(b); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 185 in force at 20.10.1995, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/185",
    "retrieved_at": "2026-10-29T13:01:01.982800+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}