# The Value Added Tax Regulations 1995, Regulation 2: Interpretation—general

Extent: E+W+S+N.I.

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(1) 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;
“alphabetical code” means the alphabetical prefix as set out below which shall be used to identify the relevant territory—
Austria — AT
Belgium — BE
Bulgaria — 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
Romania — RO
Slovakia — SK
Slovenia — SI
Spain — ES
Sweden — SE
United Kingdom — XI
“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;
“Controller” means the Controller, Customs and Excise Value Added Tax Central Unit;
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“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”;
“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;
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“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;
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“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;
“registration number” means the number allocated by the Commissioners to a taxable person in the certificate of registration issued to him;
“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.
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(2) A reference in these Regulations to “this Part” is a reference to the Part of these Regulations in which that reference is made.
(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.
(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.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.