The Value Added Tax Regulations 1995

means the band for the purposes of pay and grading in which the job an officer performs is ranked in the system applicable to Customs and Excise.

means outside Northern Ireland and the European Union;

means the alphabetical prefix as set out below which shall be used to identify the relevant territory— • Austria — AT • Belgium — BE • Bulgaria — BG • Cyprus — CY • Czech Republic — CZ • Denmark — DK • Estonia — EE • Finland — FI • France — FR • Germany — DE • Greece — EL • Hungary — HU • Ireland — IE • Italy — IT • Latvia — LV • Lithuania — LT • Luxembourg — LU • Malta — MT • Netherlands — NL • Poland — PL • Portugal — PT • Romania — RO • Slovakia — SK • Slovenia — SI • Spain — ES • Sweden — SE • United Kingdom — XI • “Collector” includes Deputy Collector and Assistant Collector;

means continue to operate the scheme in respect of his scheme supplies for 6 months after the end of the prescribed accounting period in which he ceased to operate the scheme.

means any inland premises approved by the Commissioners for the clearance of goods for customs and excise purposes.

means those arrivals and dispatches for which a responsible party is required to provide information under the establishing Regulation, implementing Regulation and the statistics Regulations;

means a person who has been authorised by the Commissioners in accordance with regulation 50(1), and “authorised” and “authorisation” shall be construed accordingly;

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 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;

means any goods of a capital nature but does not include any goods acquired by a flat-rate trader (whether before he is a flat-rate trader or not)— (a) for the purpose of resale or incorporation into goods supplied by him, (b) for consumption by him within one year, or (c) to generate income by being leased, let or hired;

includes a payment made by cheque or equivalent but does not include the provision of a face-value voucher falling within Schedule 10A to the Act or a voucher falling within Schedule 10B to the Act;

means, in relation to a person, an anniversary of the date on which that person’s certification takes effect pursuant to regulation 205;

means a person certified as a flat-rate farmer for the purposes of the flat-rate scheme under regulation 203 and “certified” and “certification” shall be construed accordingly.

means a claim for a refund of VAT made pursuant to paragraph 19 of Schedule 9ZA to the Act and “claimant” shall be construed accordingly;

means a person making a claim under this Part or a person on whose behalf a claim is made and any agent acting on his behalf as his VAT representative;

includes Deputy Collector and Assistant Collector;

means Commission Delegated Regulation (EU) No 2015/2446, so far as it applies by virtue of section 7A of the European Union (Withdrawal) Act 2018;

means Commission Implementing Regulation (EU) No 2015/2447, so far as it applies by virtue of section 7A of the European Union (Withdrawal) Act 2018;

means an authority having powers under the laws in force in a relevant territory to register a vehicle for road use in that territory;

has the same meaning as in Part 16;

means a designated area within the meaning of the Continental Shelf Act 1964;

means the Controller, Customs and Excise Value Added Tax Central Unit;

means the transfer of funds from one bank account to another under a mandate given by the payer to the bank making the transfer;

means the period of 12 months commencing on a date indicated by the Commissioners in their notification of authorisation of a person, or while a person remains authorised the most recent anniversary thereof, and is a prescribed accounting period within the meaning of section 25(1) of the Act;

means the day with effect from which a person is registered under the Act;

means an invoice that contains the particulars required by regulation 14 and which has been issued and received in any electronic format.

has the meaning given by section 18B(6);

has the meaning given in regulation 55Q(2);

means the Council and European Parliament Regulation (EC) No. 638/2004;

means a relevant person (see paragraph (5A) who is—

means input tax incurred by a taxable person on goods imported or acquired by, or goods or services supplied to, him in so far as they are used by him or are to be used by him, or a successor of his, in making exempt supplies, or supplies outside the United Kingdom which would be exempt if made in the United Kingdom, other than any input tax which is allowable under regulation 101,102,103, 103A or 103B;

means any supplies that are not taxable supplies.

means— (i) the export of goods from Northern Ireland to a place outside the member States;

means the recipient of the supply referred to in paragraph (1)(b);

means the person who makes the supply referred to in paragraph (1)(b);

means, up to and including 31st December 2011, £70,000 excluding VAT and thereafter £35,000 excluding VAT;

means the first person in the chain of supplies that ends with the final consumer;

means “fiscal warehousing regime or warehousing regime”, and “Northern Ireland fiscal or other Northern Ireland warehousing regime” means “Northern Ireland fiscal warehousing regime or Northern Ireland warehousing regime”;

includes all fiscal warehouses kept by the same fiscal warehousekeeper;

means a person who is, for the time being, authorised by the Commissioners in accordance with regulation 55B(1);

means for any purpose under the establishing Regulation, implementing Regulation or the statistics Regulations;

means the full cost of the goods to the person (being the person making the relevant supply or any of his predecessors) who, in relation to the VAT on the goods mentioned in paragraph 5(5) of Schedule 4 to the Act, is described in that paragraph as being entitled to- (a) credit under sections 25 and 26 of the Act;

means a software program or set of compatible software programs the functions of which include— (a) recording and preserving electronic records in an electronic form;

includes land forming part of the assets of, or held or used for the purposes of, a business which is treated as goods for the purposes of paragraph 5 of Schedule 4 to the Act by virtue of paragraph 9 of that Schedule and references to goods being held or used for the purposes of a business shall be construed accordingly;

has the meaning given by paragraph 7 of Schedule 9ZA to the Act;

means the longer period applicable to him which ends immediately before the longer period in which the prescribed accounting period in respect of which he is making the attribution required by paragraph (2)(d) to (g) above falls;

means the Commission Regulation (EC) No. 1982/2004;

means VAT chargeable by virtue of section 1(1)(c) of the Act as a result of the entry of goods into Northern Ireland.

means— (i) the importation of goods from outside the United Kingdom as a result of their entry into Northern Ireland;

means— (a) an individual who has been adjudged bankrupt;

has the same meaning as that expression has for the purposes of Group 15 of Schedule 9 to the Act;

means building or construction services where the value of materials supplied is less than 10 per cent of relevant turnover from such services;

has the meaning given by section 18F(1) in the case of a fiscal warehousing regime and section 18(6) in the case of a warehousing regime;

means banknotes or coins;

means an amount entered into the VAT account as a negative amount;

has the meaning given by paragraph 83 of Schedule 9ZA to the Act;

has the meaning given in section 24(5)(b) of the Act.

means the consideration for the relevant supply less the profit element;

means “Northern Ireland fiscal warehousing regime or Northern Ireland warehousing regime”;

means any notice or leaflet published by the Commissioners pursuant to this Part;

means any government body or agency in any country which is recognised by the Commissioners as having authority to act for the purposes of this Part;

means the aggregate of—

means any country other than the United Kingdom or any part of or place in such a country or the government of any such country, part or place;

means a person who, during the 2 years immediately preceding the date of the application has not been in Northern Ireland for more than 365 days, or who, during the 6 years immediately preceding the date of the application has not been in Northern Ireland for more than 1,095 days.

refers to any part of the VAT charged, due and paid on— and without any actual, or prospect of, repayment or remission;

means any payment or part-payment which is made by any person... by way of consideration for a supply regardless of whether such payment extinguishes the purchaser’s debt to the claimant or not;

has the same meaning as in the Value Added Tax (Payments on Account) Order 1993.

means the amount of relevant residual input tax which he was entitled to attribute to taxable supplies under regulation 107(1)(a) to (d), expressed as a percentage of the total amount of the residual input tax which fell to be so attributed and rounded up in accordance with paragraphs (4) and (5) above;

means an amount entered into the VAT account as a positive amount;

has the same meaning as it does in paragraph 5 of Schedule 4 to the Act. • “relevant asset” has the same meaning as it has in section 24(5B) of the Act.

means—

means the period of 12 months beginning on the first day of July in any year;

means the sum of— (a) the value of the relevant supply;

means the person appointed or authorised by the Commissioners to act in respect of any matter in the course of his duties;

has the same meaning as in paragraph 14(3) of Schedule 10 to the Act, subject to any appropriate modifications, but does not include paying the consideration for the grantor’s grant or assignment within paragraph (3) above;

means a person to whom the claimant made a relevant supply;

includes any grant, assignment (including any transfer, disposition or sale), surrender or reverse surrender of any interest in, right over or licence to occupy land.

means the period applicable under Article 6(1) of the establishing Regulation or such other period directed by the Commissioners pursuant to regulation 4(3) of the statistics Regulations;

has the meaning given in regulation 168;

means registered for such use in accordance with the Vehicle Excise and Registration Act 1994 and “register for road use in the United Kingdom” is to be construed accordingly.

means registered in accordance with the measures adopted by the competent authority in a member State for the purposes of the EU common system of VAT and “registered in that member State”, “registered in another member State” and “registered in member States” shall be construed accordingly;

means a person registered by the Commissioners under Schedule 1, 1A,3A, Part 8 or 9 of Schedule 9ZA or Scheduleor 9ZC to the Act;

means registration for road use in a member State corresponding in relation to that member State to registration in accordance with the Vehicles Excise and Registration Act 1994;

means the number allocated by the Commissioners to a taxable person in the certificate of registration issued to him;

refers to the relevant regulation or regulations of these Regulations;

means any arrangements (whether made before, on or after 30th January 1998) for the purposes of a claim which— (a) are made by a claimant for the purpose of securing that he is not unjustly enriched by the crediting of any amount in pursuance of the claim;

means that part (which may be the whole) of the amount of a claim which the claimant has reimbursed or intends to reimburse to consumers.

has the same meaning as it has in section 24(5B) of the Act.

means a building in respect of which a claimant makes a claim.

means a division of a body corporate by reference to the business of which that body corporate is under such a duty;

means all goods other than goods—

means the last working day of the fourth and each successive month of a transitional accounting period.

has the same meaning as in paragraph 1(8) of Schedule 9ZB to the Act.

means— (a) a cash refund made by the first supplier direct to the final consumer— (a) to reflect the reduced value (including a reduction to nil) of goods which are faulty, damaged or otherwise do not fully meet expectations of the final consumer, (b) as a result of a product recall, or (c) in accordance with the terms of a sales promotion scheme operated by the first supplier under the terms of which the final consumer is required to provide proof of purchase of specified goods to the first supplier;

means 6 months following— (a) the date of the supply, or (ii) if later, the date on which the consideration for the supply, or (as the case may be) the unpaid part of it, became payable.

has the meaning given by paragraph 2(5D) of Schedule 11 to the Act with the modification applied by paragraph 74(1)(c) of Schedule 9ZA to the Act.

has the meaning given in regulation 55C;

means the last working day of the fourth and, where a period has such months, the seventh and the tenth months of a transitional accounting period;

means all residual input tax other than that which falls to be attributed under paragraph (8) above.

means services within the description contained in paragraph 7A of Schedule 5 to the Act which are treated as supplied in the United Kingdom by virtue of article 18 of the Value Added Tax (Place of Supply of Services) Order 1992.

means the member States and Northern Ireland;

means any taxable supply upon which a claim is based;

means a supply falling within regulation 22(1) and “relevant supplies of goods” shall be construed accordingly;

means a member State or Northern Ireland.

means that part of the prescribed accounting period in which the relevant date occurs—

means input tax incurred by a taxable person on goods or services which are used or to be used by him in making both taxable and exempt supplies.

means a taxable person who is required by Article 7 of the establishing Regulation and regulation 3 of the statistics Regulations to provide information in relation to arrivals and dispatches;

means a return which is required to be made in accordance with regulation 25;

means a method as referred to in regulation 67.

means supplies made and received while he operated the scheme that are not excluded from the scheme by virtue of regulation 57A or 58 or conditions described in a notice.

means the sum of the amount mentioned in paragraph 1(1)(a) of Schedule 1 to the Act as that paragraph has effect from time to time and £25,500;

refers to the relevant section or sections of the Act.

means— (a) in relation to England, Wales and Northern Ireland, any mortgage, charge, lien or other security, and (b) in relation to Scotland, any security (whether heritable or moveable), any floating charge and any right of lien or preference and right of retention (other than a right of compensation or set-off). •...

means account for and pay on a return made for the prescribed accounting period in which he ceased to operate the scheme—

means each of a succession of periods of the same length as the next prescribed accounting period which does not exceed 3 months, and—

means the date specified in a person’s application for registration for the purpose of VAT as that on which he expects to make his first taxable supply. •...

means a return specified in paragraph (6) or (7).

has the meaning given in regulation 55B(2);

means the Statistics of Trade (Customs and Excise) Regulations 1992;

means the relevant form set out in the Schedule to the statistics Regulations;

includes supplies of a description falling within regulation 103.

means the Value Added Tax Act 1994 and any reference to a Schedule to the Act includes a reference to a Schedule as amended from time to time by Order of the Treasury;

means the difference (if any) between the extent, expressed as a percentage, to which the whole or part as appropriate of the capital item was used or to be used for the making of taxable supplies at the time the original entitlement to deduction of the input tax was determined and the extent to which the whole or part of it as appropriate is so used, or is treated under paragraph (3ZA) as being so used, in the subsequent interval in question;

means a sum agreed with the Commissioners, not being less than 10 per cent of a taxable person’s estimated liability for VAT, in his current accounting year;

means a sum agreed with the Commissioners, not being less than 25 per cent of a taxable person’s estimated liability for VAT in his current accounting year;

means the European Community;

means— (a) in the case of a taxable person who has been registered for at least 12 months— (a) immediately preceding the first day of his current accounting year, or (ii) for the purposes of regulation 51, immediately preceding the first day of his transitional accounting period, a sum equal to 10 per cent. of the total amount of VAT that he was liable to pay to the Commissioners in respect of those 12 months;

means the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community.

means the entitlement to deduction under sections 24 to 26 of the Act and regulations made under those sections;

has the same meaning as in article 2 of the Removal Order.

means— (a) in the case of a taxable person who has been registered for at least 12 months— (a) immediately preceding the first day of his current accounting year, or (ii) for the purposes of regulation 51, immediately preceding the first day of his transitional accounting period, a sum equal to 25 per cent. of the total amount of VAT that he was liable to pay to the Commissioners in respect of those 12 months;

includes a reference to the “final consumer” as defined in regulation 38ZA(2).

means the Value Added Tax (Removal of Goods) Order 1992;

means the flat-rate scheme for small businesses established by this Part;

includes a reference to the “first supplier” as defined in regulation 38ZA(2);

means the table set out in regulation 55K.

means— in relation to any capital item, all VAT incurred by the owner on the capital expenditure on that item (whether or not the person incurring it is VAT registered at the time that it is incurred) including any non-business VAT;

means the amount due for the goods under the agreement, less any reduction as a consequence of termination, less any amount upon which interest is not charged, less any part of the total due for the goods which is unpaid at the time of termination.

means a person carrying on a business who is established outside the United Kingdom and who is not a taxable person in the United Kingdom.

means the period commencing on the first day of a person’s prescribed accounting period in which the Commissioners authorise him to use the scheme, and ending on the day immediately preceding the first day of that person’s first current accounting year, and is a prescribed accounting period within the meaning of section 25(1) of the Act;

means the aggregate of—

means Council Regulation (EU) No 952/2013 (laying down the Union Customs Code), so far as it applies by virtue of section 7A of the European Union (Withdrawal) Act 2018;

has the meaning given by paragraph 1(8) of Schedule 9ZB to the Act.

refers to any part of the VAT charged and due on— but repaid, remitted or otherwise not paid;

includes value added tax charged in accordance with the law of a member State as follows:

means any day of the week other than Saturday, Sunday, a bank holiday or a public holiday;