{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-2",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-2.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/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation—general",
  "text": "—\n(1) In these Regulations unless the context otherwise requires—\n“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;\n“alphabetical code” means the alphabetical prefix as set out below which shall be used to identify the relevant territory—\nAustria — AT\nBelgium — BE\nBulgaria — BG\nCyprus — CY\nCzech Republic — CZ\nDenmark — DK\nEstonia — EE\nFinland — FI\nFrance — FR\nGermany — DE\nGreece — EL\nHungary — HU\nIreland — IE\nItaly — IT\nLatvia — LV\nLithuania — LT\nLuxembourg — LU\nMalta — MT\nNetherlands — NL\nPoland — PL\nPortugal — PT\nRomania — RO\nSlovakia — SK\nSlovenia — SI\nSpain — ES\nSweden — SE\nUnited Kingdom — XI\n“Collector” includes Deputy Collector and Assistant Collector;\n“the Community” means the European Community;\n“continental shelf” means a designated area within the meaning of the Continental Shelf Act 1964;\n“Controller” means the Controller, Customs and Excise Value Added Tax Central Unit;\n...\n“fiscal or other warehousing regime” means “fiscal warehousing regime or warehousing regime” , and “Northern Ireland fiscal or other Northern Ireland warehousing regime” means “Northern Ireland fiscal warehousing regime or Northern Ireland warehousing regime”;\n“identified for the purposes of VAT in Northern Ireland” has the meaning given by paragraph 7 of Schedule 9ZA to the Act;\n“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;\n“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;\n...\n...\n“prescribed accounting period”, subject to regulation 99(1), means a period such as is referred to in regulation 25;\n“proper officer” means the person appointed or authorised by the Commissioners to act in respect of any matter in the course of his duties;\n...\n“registered person” means a person registered by the Commissioners under Schedule 1, 1A, 3A, Part 8 or 9 of Schedule 9ZA or Schedule or 9ZC to the Act;\n“registration number” means the number allocated by the Commissioners to a taxable person in the certificate of registration issued to him;\n“relevant territory” means, except where otherwise provided, a member State or the United Kingdom;\n“return” means a return which is required to be made in accordance with regulation 25;\n“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.\n...\n(2) A reference in these Regulations to “this Part” is a reference to the Part of these Regulations in which that reference is made.\n(3) In these Regulations any reference to a form specified 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.\n(4) 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 2(1) substituted (1.5.2004) by The Value Added Tax (Amendment) (No. 2) Regulations 2004 (S.I. 2004/1082), regs. 1, 3"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 2(1) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 32(a)(i)(aa) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 2(1) inserted (1.1.2007) by The Value Added Tax (Amendment) (No. 3) Regulations 2006 (S.I. 2006/3292), regs. 1, 3(1)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 2(1) inserted (1.1.2007) by The Value Added Tax (Amendment) (No. 3) Regulations 2006 (S.I. 2006/3292), regs. 1, 3(2)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in reg. 2(1) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 32(a)(i)(bb) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in reg. 2(1) omitted (31.12.2020) by virtue of The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 (S.I. 2019/60), regs. 1, 12(2) (with reg. 3(1)(2)) (as amended by S.I. 2020/1495, regs. 1(2), 20(3)); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in reg. 2(1) inserted (28.4.1996) by The Value Added Tax (Amendment) (No. 3) Regulations 1996 (S.I. 1996/1250), regs. 1(1)(2), 4"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in reg. 2(1) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 32(a)(ii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in reg. 2(1) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 32(a)(iii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in reg. 2(1) omitted (1.10.2011) by virtue of The Postal Services Act 2011 (Consequential Modifications and Amendments) Order 2011 (S.I. 2011/2085), art. 1(2), Sch. 1 para. 31(b)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in reg. 2(1) substituted (22.3.2000) by The Value Added Tax (Amendment) (No. 3) Regulations 2000 (S.I. 2000/794), regs. 1, 3"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Word in reg. 2(1) inserted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 4(a)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in reg. 2(1) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 15"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Words in reg. 2(1) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 32(a)(iv) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Words in reg. 2(1) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 32(a)(v) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Words in reg. 2(3) substituted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 4(b)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "Reg. 2(4) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 32(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 in force at 20.10.1995, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1964 c. 29 ."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/2",
    "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."
}