Regulation 44 Interpretation of Part VII1

In this Part—

• “body corporate” means a body corporate which is under a duty to make payments on account by virtue of the Value Added Tax (Payments on Account) Order 1993^f1 and “relevant division” means a division of a body corporate by reference to the business of which that body corporate is under such a duty;

• “payments on account” has the same meaning as in the Value Added Tax (Payments on Account) Order 1993.