# The Value Added Tax (Repayments to Third Country Traders) Regulations 1987, Regulation 2: Interpretation


(1) 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.
(2) For the purposes of these Regulations a person is treated as being established in any country if —
(a) he has there a business establishment; or
(b) he has no such establishment (there or elsewhere) but his permanent address or usual place of residence is there.
(3) For the purposes of these Regulations —
(a) a person carrying on business through a branch or agency in any country is treated as being established there; and
(b) where the person is a body corporate its usual place of residence shall be the place where it is legally constituted.

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Source: https://www.legislation.gov.uk/uksi/1987/2015/regulation/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-repayments-to-third-country-traders-regulations-1987/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.