- aggregate
has the meaning given in section 17(1) of the Act;
- AL
refers to aggregates levy;
- approved digital certificate
means a digital certificate which is accepted by the Commissioners as identifying a person for the purpose of their authorisation of his use of an electronic communication in respect of an assigned matter;
- assigned matter
has the meaning given in section 1(1) of the Customs and Excise Management Act 1979;
- claim
refers to a claim in accordance with regulation 15 or 16 and “claimant” shall be construed accordingly;
- electronic communication
has the same meaning as in section 15(1) of the Electronic Communications Act 2000;
- electronic version
means the version which is submitted by means of an electronic communication.
- exempt aggregate
means aggregate which is not taxable aggregate;
- exempt process
has the meaning given in section 18(2) of the Act;
- originating site
has the meaning given in section 20(1) of the Act;
- over-calculation
refers to the total amount that was wrongly taken as AL due in accordance with regulation 7(1) in the accounting period or periods to which the previous return or returns related and which was wrongly taken into consideration for that period or those periods as appropriate (“overstated AL”).
- published notice
refers to a notice published by the Commissioners and not withdrawn or replaced by a further notice;
- received
refers to receipt either by the claimant or by a person to whom a right to receive the whole or any part of the consideration written off has been assigned.
- registrable person
refers to a person who is registered or required to be registered under section 24 of and Schedule 4 to the Act other than a person who is exempt from the requirement of registration under regulations made under section 24(4) of the Act;
- regulations
refers to the appropriate Part, regulation or regulations of these Regulations;
- reimbursement arrangements
refers to any arrangements for the purposes of the claim which— (a) are made by the claimant for the purpose of securing that he is not unjustly enriched by the repayment of any amount in pursuance of the claim;
- relevant activities
refers to any activities in relation to which the individual in question is or was a registrable person;
- relevant amount
refers to that part (which may be the whole) of the amount of the claim which the claimant has reimbursed or intends to reimburse to other persons (recipients).
- Schedule
refers to the Schedule to these Regulations;
- security
refers to—
- the Act
refers to sections 16 to 49 of and Schedules 4 to 10 to the Finance Act 2001 and any reference to a section of, Schedule to or paragraph of a Schedule to the Act refers to the appropriate section of, Schedule to or paragraph of a Schedule to that Act;
- the outstanding amount
refers to— (a) if at the time of the claim no part of the consideration written off in the claimant’s accounts as a bad debt has been received, an amount equal to the amount of the consideration so written off;
- under-calculation
refers to the total amount of AL due in accordance with regulation 7(1) in the accounting period or periods to which the previous return or returns related which was not properly taken into consideration for that period or those periods as appropriate (“understated AL”);