# The Value Added Tax Regulations 1995, Regulation 200: Interpretation of Part XXIII

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

In this Part—
“claim” means a claim for refund of VAT made pursuant to section 35 of , or paragraph 18A of Schedule 9ZA to, the Act, and “claimant” shall be construed accordingly;
“relevant building” means a building in respect of which a claimant makes a claim.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/200 (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-200
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.