Regulation 2 Interpretation

In these Regulations —

• “the Act” means the Value Added Tax Act 1983;

• “prescribed year” means the period of twelve months beginning on the first day of July in any year;

• “claimant” means a person making a claim under these Regulations or a person on whose behalf a claim is made and any agent acting on his behalf as his tax representative;

• “official authority” means any government body or agency in any country which is recognised by the Commissioners as having authority to act for the purposes of these Regulations;

• “third country” means a country other than those comprising the Member States of the European Community;

• “tax representative” means any person established in the United Kingdom and registered for the purposes of the tax in accordance with the provisions of Schedule 1 to the Act who acts as agent on behalf of a claimant;

• “trader” means a person carrying on a business who is established in a third country.

For the purposes of these Regulations a person is treated as being established in any country if —

For the purposes of these Regulations —