{
  "url": "https://openlegislation.uk/value-added-tax-repayments-to-third-country-traders-regulations-1987/regulation-2",
  "json_url": "https://openlegislation.uk/value-added-tax-repayments-to-third-country-traders-regulations-1987/regulation-2.json",
  "legislation": "uksi/1987/2015",
  "legislation_title": "The Value Added Tax (Repayments to Third Country Traders) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/value-added-tax-repayments-to-third-country-traders-regulations-1987",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In these Regulations —\n“the Act” means the Value Added Tax Act 1983;\n“prescribed year” means the period of twelve months beginning on the first day of July in any year;\n“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;\n“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;\n“third country” means a country other than those comprising the Member States of the European Community;\n“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;\n“trader” means a person carrying on a business who is established in a third country.\n(2) For the purposes of these Regulations a person is treated as being established in any country if —\n(a) he has there a business establishment; or\n(b) he has no such establishment (there or elsewhere) but his permanent address or usual place of residence is there.\n(3) For the purposes of these Regulations —\n(a) a person carrying on business through a branch or agency in any country is treated as being established there; and\n(b) where the person is a body corporate its usual place of residence shall be the place where it is legally constituted.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/2015/regulation/2",
    "retrieved_at": "2026-10-29T16:17:15.318106+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."
}