Regulation 2 Interpretation—generalI1

In these Regulations unless the context otherwise requires—

• “the Act” means the Value Added Tax Act 1994 and any reference to a Schedule to the Act includes a reference to a Schedule as amended from time to time by Order of the Treasury;

• F1“alphabetical code” means the alphabetical prefix as set out below which shall be used to identify the F2relevant territory—

  • Austria — AT

  • Belgium — BE

  • F3Bulgaria — BG

  • Cyprus — CY

  • Czech Republic — CZ

  • Denmark — DK

  • Estonia — EE

  • Finland — FI

  • France — FR

  • Germany — DE

  • Greece — EL

  • Hungary — HU

  • Ireland — IE

  • Italy — IT

  • Latvia — LV

  • Lithuania — LT

  • Luxembourg — LU

  • Malta — MT

  • Netherlands — NL

  • Poland — PL

  • Portugal — PT

  • F4Romania — RO

  • Slovakia — SK

  • Slovenia — SI

  • Spain — ES

  • Sweden — SE

  • United Kingdom — F5XI

• “Collector” includes Deputy Collector and Assistant Collector;

• “the Community” means the European Community;

• “continental shelf” means a designated area within the meaning of the Continental Shelf Act 1964^f1;

• “Controller” means the Controller, Customs and Excise Value Added Tax Central Unit;

• F6...

• F7“fiscal or other warehousing regime” means “fiscal warehousing regime or warehousing regime” F8, and “Northern Ireland fiscal or other Northern Ireland warehousing regime” means “Northern Ireland fiscal warehousing regime or Northern Ireland warehousing regime”;

• F9“identified for the purposes of VAT in Northern Ireland” has the meaning given by paragraph 7 of Schedule 9ZA to the Act;

• “Northern Ireland fiscal warehouse” and “Northern Ireland fiscal warehousing regime” have the meanings given by sub-paragraphs (1) and (2) respectively of paragraph 25 (supplementary provision) of Schedule 9ZB to the Act;

• “Northern Ireland warehouse” and “Northern Ireland warehousing regime” have the meanings given by sub-paragraphs (11) and (12) respectively of paragraph 16 (place and time of supply: Northern Ireland warehouses) of Schedule 9ZB to the Act;

• ...

• ...

• “prescribed accounting period”, subject to regulation 99(1), means a period such as is referred to in regulation 25;

• “proper officer” means the person appointed or authorised by the Commissioners to act in respect of any matter in the course of his duties;

• F10...

• “registered person” means a person registered by the Commissioners under F11Schedule 1, F121A, F133A, Part 8 or 9 of Schedule 9ZA or Schedule F14or 9ZC to the Act;

• “registration number” means the number allocated by the Commissioners to a taxable person in the certificate of registration issued to him;

• F15“relevant territory” means, except where otherwise provided, a member State or the United Kingdom;

• “return” means a return which is required to be made in accordance with regulation 25;

• “specified date” means the date specified in a person’s application for registration for the purpose of VAT as that on which he expects to make his first taxable supply.

• ...

A reference in these Regulations to “this Part” is a reference to the Part of these Regulations in which that reference is made.

In these Regulations any reference to a form F16specified in a notice published by the Commissioners shall include a reference to a form which the Commissioners are satisfied is a form to the like effect.

A reference in these Regulations to “another member State” is to be read as a reference to “a member State”, and “other member State” and “other member States” are to be interpreted accordingly.