a designated deposit scheme — a deposit scheme which is designated, for the purposes of this section, by regulations made by the Commissioners Section 55B(1)

a non-UK scheme — any provision of the law of a member State which implements Section 3 of Chapter 6 of Title XII of the VAT Directive Schedule 9ZD, Part 4, paragraph 16(1)

a Northern Ireland health and social services body — — a health and social services body as defined in Article 7(6) of the Health and Personal Social Services (Northern Ireland) Order 1991; and a Health and Social Services trust established under that Order Section 41(8)

a relevant interest in the building or land — an interest in, right over or licence to occupy the building or land (or any part of it) Schedule 10, Part 1, paragraph 24(3)

adequate security — security that is of such amount and given in such manner— as the tribunal or court may determine (in a case falling within subsection (3) or (5)), or as HMRC consider adequate to protect the revenue (in a case falling within subsection (4)) Section 85B(8)

administrative receiver — an administrative receiver within the meaning of section 251 of the Insolvency Act 1986 or article 5(1) of the Insolvency (Northern Ireland) Order 1989; “protected trust deed” has the same meaning as in the Bankruptcy (Scotland) Act 2016; “tax advantage” has the same meaning as in Schedule 11A; and “trust deed” has the same meaning as in the Bankruptcy (Scotland) Act 2016 Section 26AA(9)

administrative receiver — an administrative receiver within the meaning of section 251 of the Insolvency Act 1986 or Article 5(1) of the Insolvency (Northern Ireland) Order 1989 Section 81(5)

administrator — a person appointed to manage the affairs, business and property of another person under Schedule B1 to that Act or to that Order; and “trust deed” has the same meaning as in the Bankruptcy (Scotland) Act 2016 Section 81(5)

Air ambulance charity — a charity the main purpose of which is to provide an air ambulance service in pursuance of arrangements made by, or at the request of, a relevant NHS body Section 33D(3)

ancillary transport services — loading, unloading, handling and similar activities Schedule 4A, Part 2, paragraph 9C(2)

Ancillary transport services — loading, unloading handling and similar activities Schedule 4A, Part 3, paragraph 13(2)

applicant — a person making a registration request under paragraph 5 of Schedule 9ZD or paragraph 5 of Schedule 9ZE to the Act Schedule 9ZF, Part 3, paragraph 18(1)

applicant — a person making a registration request under paragraph 5 of Schedule 9ZD or paragraph 5 of Schedule 9ZE to the Act Schedule 9ZF, Part 3, Part 26, paragraph 214(1)

arrangement — any agreement, arrangement or understanding (whether or not legally enforceable) Schedule 10, Part 1, paragraph 14(7)

authorised person — any person acting under the authority of the Commissioners Section 96(1)

booster cushion — a cushion designed— to be sat on by a child in a road vehicle, and so that a child seated on it can be restrained by a seat belt fitted in the vehicle Schedule 7A, Part 2, Group 5, item 5

booster cushion — a cushion designed— to be sat on by a child in a road vehicle, and so that a child seated on it can be restrained by a seat belt fitted in the vehicle Schedule A1, paragraph 7(6)

booster seat — a seat designed— to be sat in by a child in a road vehicle, and so that, when in use in a road vehicle, it and a child seated in it can be restrained by a seat belt fitted in the vehicle Schedule 7A, Part 2, Group 5, item 4

booster seat — a seat designed— to be sat in by a child in a road vehicle, and so that, when in use in a road vehicle, it and a child seated in it can be restrained by a seat belt fitted in the vehicle Schedule A1, paragraph 7(5)

business gift — a gift of goods that is made in the course or furtherance of the business in question; “cost”, in relation to a gift of goods, means the cost to the donor of acquiring or, as the case may be, producing the goods; “qualifying charitable donation” has the meaning given in paragraph 5A; “the same year”, in relation to a gift, means any period of twelve months that includes the day on which the gift is made Schedule 4, paragraph 5(2ZA)

car — a motor car as defined by paragraph 1A(4) and (5) Schedule 6, Part 1, paragraph C1(3)

child — a person aged under 14 years Schedule 7A, Part 2, Group 5, item 1(2)

child — a person aged under 14 years Schedule A1, paragraph 7(7)

company — a body corporate or unincorporated association but does not include a partnership, a local authority or a local authority association Section 69D(7)

conclusion date — the date of the document notifying the conclusions of the review Section 83G(7)

contraceptive product — any product designed for the purposes of human contraception, but does not include any product designed for the purpose of monitoring fertility. Meaning of “relevant exempt supplies” In this Group Schedule 7A, Part 2, Group 8, item 1

coronavirus — severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) Schedule 8, Part II, Group 20, item 1(3)

corresponding supply — a taxable (but not a zero-rated) supply of goods or services which— is a supply of goods or services to which this section applies, and is not an excepted supply Section 55A(2)

Creditable supplies — supplies which— are or are to be made in the course or furtherance of a business carried on by the person, and are supplies of such a description that the person would be entitled to a credit for any input tax wholly attributable to those supplies Schedule 10, Part 1, paragraph 16(4)

deposit scheme — a scheme which is established— by regulations under Schedule 8 to the Environment Act 2021, or by or under any other enactment that makes similar provision for a returnable deposit to be paid in relation to goods Section 55B(2)

designated activities — activities relating to farming, fisheries or forestry which are designated in an order made by the Treasury Section 54(8)

designated scheme — a scheme of a description designated for the purposes of this paragraph Schedule 11A, paragraph 3(4)

development financier — a person who— with the intention or in the expectation that the land will become exempt land or continue (for a period at least) to be exempt land. has provided finance for the grantor’s development of the land, or has entered into any arrangement to provide finance for the grantor’s development of the land Schedule 10, Part 1, paragraph 14(2)

document — anything in which information of any description is recorded; and “fee simple”— in relation to Scotland, means the ... interest of the owner; in relation to Northern Ireland, includes the estate of a person who holds land under a fee farm grant Section 96(1)

dutiable goods — any goods which are subject— to a duty of excise, or in accordance with any provision for the time being having effect for transitional purposes in connection with the accession of any State to the European Union, to any EU customs duty or agricultural levy of the European Union; “the duty point”, in relation to any goods, means— in the case of goods which are subject to a duty of excise, the time when the requirement to pay the duty on those goods takes effect, and in the case of goods which are not so subject— the time when the requirement to pay duty charged under section 30A(3) of TCTA 2018 (importation of goods: Northern Ireland) on those goods takes effect, the time when the requirement to pay duty charged under section 40A of TCTA 2018 (duty on goods potentially for export from Northern Ireland) on those goods takes effect, or the time when any Community customs debt in respect of duty on the entry of the goods into the territory of the European Union would be incurred or, as the case may be, the corresponding time in relation to any such duty or levy as is mentioned in paragraph (b) of the definition of dutiable goods Schedule 9ZB, Part 4, paragraph 16(11)

dutiable goods — any goods which are subject— to a duty of excise; or in accordance with any provision for the time being having effect for transitional purposes in connection with the accession of any State to the European Union, to any ... agricultural levy of the European Union; “the duty point”, in relation to any goods, means— in the case of goods which are subject to a duty of excise, the time when the requirement to pay the duty on those goods takes effect; and in the case of goods which are not so subject, the time when import duty is incurred in respect of the goods or, as the case may be, the time a debt in respect of any levy as is mentioned in paragraph (b) of the definition of dutiable goods is incurred in respect of the goods; “free zone procedure” has the meaning given by the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) (see regulation 2(3)(b) of those Regulations); “material time”— in relation to any ... supply the time of which is determined in accordance with regulations under section 6(14) ..., means such time as may be prescribed for the purpose of this section by those regulations; ... and in relation to any other supply,… Section 18(6)

dwelling — single household dwelling or multiple occupancy dwelling Schedule A1, paragraph 12(3)

eligible body — any body (other than a public body) which— is precluded from distributing, and does not distribute, any profit it makes; applies any profits made from supplies of a description falling within item 2 to the continuance or improvement of the facilities made available by means of the supplies; and is managed and administered on a voluntary basis by persons who have no direct or indirect financial interest in its activities Schedule 9, Part II, Group 13, item 2(2)

eligible goods — goods— of a description falling within Schedule 5A, in the case of imported goods— upon which any import duty has been paid or deferred (by virtue of the customs and excise Acts or any subordinate legislation made under those Acts), and upon which any VAT chargeable under section 1(1)(c) has been paid, or deferred (by virtue of the customs and excise Acts or any subordinate legislation made under those Acts), and in the case of goods subject to a duty of excise, upon which any excise duty has been paid or deferred under section 127A of the Management Act Section 18B(6)

energy saving materials — any of the following— insulation for walls, floors, ceilings, roofs or lofts or for water tanks, pipes or other plumbing fittings; draught stripping for windows and doors; central heating system controls (including thermostatic radiator valves); hot water system controls; solar panels; wind turbines; water turbines; ground source heat pumps; air source heat pumps; water source heat pumps; micro combined heat and power units; boilers designed to be fuelled solely by wood, straw or similar vegetal matter. electrical storage batteries within sub-paragraph (2); smart diverters Schedule 8, Part II, Group 23, item 1(1)

energy-saving materials — any of the following— insulation for walls, floors, ceilings, roofs or lofts or for water tanks, pipes or other plumbing fittings; draught stripping for windows and doors; central heating system controls (including thermostatic radiator valves); hot water system controls; solar panels; wind turbines; water turbines; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ground source heat pumps; micro combined heat and power units. air source heat pumps; water source heat pumps; micro combined heat and power units; boilers designed to be fuelled solely by wood, straw or similar vegetal matter. electrical storage batteries within sub-paragraph (2); smart diverters Schedule 7A, Part 2, Group 2, item 1(1)

equipment to provide protection from infection — personal protective equipment recommended for use in connection with protection from infection with coronavirus in guidance published by Public Health England on 24th April 2020 titled “Guidance, COVID-19 personal protective equipment (PPE)” namely— disposable gloves, disposable plastic aprons, disposable fluid-resistant coveralls or gowns, surgical masks (including fluid-resistant type IIR surgical masks), filtering face piece respirators, and eye and face protection (including single or reusable full face visors or goggles) Schedule 8, Part II, Group 20, item 1(1)

ERIC — a body set up as a European Research Infrastructure Consortium by a decision under Article 6(1)(a) of Council Regulation (EC) No 723/2009 on the Community legal framework for a European Research Infrastructure Consortium Schedule 8, Part II, Group 18, item 1(1)

excepted goods — goods of a class or description subject to any duty of excise whether or not those goods are in fact chargeable with that duty, and whether or not that duty has been paid on the goods Schedule 9ZC, Part 1, paragraph 4(4)

excepted goods — goods of a class or description subject to any duty of excise whether or not those goods are in fact chargeable with that duty, and whether or not that duty has been paid on the goods Section 5A(4)

excepted supply — a supply which is of a description specified in, or determined in accordance with, provision contained in an order made by the Treasury Section 55A(10)

face-value voucher — a token, stamp or voucher (whether in physical or electronic form) that represents a right to receive goods or services to the value of an amount stated on it or recorded in it Schedule 10A, paragraph 1(1)

Fiscal warehouse — such place in the United Kingdom in the occupation or under the control of the fiscal warehousekeeper, not being retail premises, as he shall notify to the Commissioners in writing; and such a place shall become a fiscal warehouse on receipt by the Commissioners of that notification or on the date stated in it as the date from which it is to have effect, whichever is the later, and, subject to subsection (6) below, shall remain a fiscal warehouse so long as it is in the occupation or under the control of the fiscal warehousekeeper or until he shall notify the Commissioners in writing that it is to cease to be a fiscal warehouse Section 18A(3)

fiscal warehouse — a place notified to the Commissioners under section 18A(3) and from which such status has not been withdrawn Section 18F(1)

fiscal warehousekeeper — a person approved under section 18A(1); “material time”— in relation to any ... supply the time of which is determined in accordance with regulations under section 6(14) ..., means such time as may be prescribed for the purpose of this section by those regulations; ... in relation to any other supply of goods, means the time when the supply would be treated as taking place in accordance with subsection (2) of section 6 if paragraph (c) of that subsection were omitted; and in relation to any other supply of services, means the time when the services are performed; “warehouse”, except in the expression “fiscal warehouse”, has the meaning given by section 18(6); .. Section 18F(1)

Free zone — an area in the United Kingdom designated as a special area for customs purposes under section 100A of the Management Act Schedule 8, Part II, Group 22, item 1(7)

Free zone business — a person who is— authorised to declare goods for a free zone procedure or to carry out a free zone activity, and registered under this Act or exempted from registration under paragraph 13 of Schedule 1A to this Act Schedule 8, Part II, Group 22, item 1(1)

free zone goods — goods which are within a free zone Section 17(3)

fuel oil — heavy oil which contains in solution an amount of asphaltenes of not less than 0.5 per cent. or which contains less than 0.5 per cent. but not less than 0.1 per cent. of asphaltenes and has a closed flash point not exceeding 150°C Schedule 7A, Part 2, Group 1, item 2(1)

fuel oil — heavy oil which contains in solution an amount of asphaltenes of not less than 0.5 per cent. or which contains less than 0.5 per cent. but not less than 0.1 per cent. of asphaltenes and has a closed flash point not exceeding 150°C Schedule A1, paragraph 4(4)

further appeal — an appeal against— the tribunal’s determination of an appeal under section 83, or a decision of the Upper Tribunal or a court that arises (directly or indirectly) from that determination Section 85B(8)

garage works — — the construction of a garage, or a conversion of a non-residential building, or of a non-residential part of a building, that results in a garage Schedule 7A, Part 2, Group 6, item 9(2)

garage works — — the construction of a garage, the conversion of a building, or of a part of a building, that results in a garage, or the renovation or alteration of a garage Schedule 7A, Part 2, Group 7, item 3A(2)

garage works — — the construction of a garage, or a conversion of a non-residential building, or of a non-residential part of a building, that results in a garage Schedule A1, paragraph 14(2)

gas oil — heavy oil of which not more than 50 per cent. by volume distils at a temperature not exceeding 240°C and of which more than 50 per cent. by volume distils at a temperature not exceeding 340°C Schedule 7A, Part 2, Group 1, item 2(2)

gas oil — heavy oil of which not more than 50 per cent. by volume distils at a temperature not exceeding 240°C and of which more than 50 per cent. by volume distils at a temperature not exceeding 340°C Schedule A1, paragraph 4(5)

group 16 supply — a supply falling within Group 16 of Schedule 9 Section 31(5)

heating appliances — any of the following— gas-fired room heaters that are fitted with thermostatic controls; electric storage heaters; closed solid fuel fire cassettes; electric dual immersion water heaters with factory-insulated hot water tanks; gas-fired boilers; oil-fired boilers; radiators Schedule 7A, Part 2, Group 3, item 4

HMRC — Her Majesty’s Revenue and Customs Section 96(1)

houseboat — a houseboat within the meaning of Group 9 of Schedule 8, and a houseboat is not a residential houseboat if residence in it throughout the year is prevented by the terms of a covenant, statutory planning consent or similar permission Schedule 10, Part 1, paragraph 9(2)

houseboat — a boat or other floating decked structure designed or adapted for use solely as a place of permanent habitation and not having means of, or capable of being readily adapted for, self-propulsion Schedule 7A, Part 2, Group 1, item 7(3)

houseboat — a boat or other floating decked structure designed or adapted for use solely as a place of permanent habitation and not having means of, or capable of being readily adapted for, self-propulsion Schedule A1, paragraph 3(4)

identified for the purposes of VAT in Northern Ireland — identified in accordance with regulations under this paragraph Schedule 9ZA, Part 1, paragraph 7(2)

import duty — import duty charged in accordance with Part 1 of TCTA 2018; “invoice” includes any document similar to an invoice; “input tax” has the meaning given by section 24; ... “local authority” has the meaning given by subsection (4) below; “major interest”, in relation to land, means the fee simple or a tenancy for a term certain exceeding 21 years, and in relation to Scotland means the interest of the owner, or the lessee’s interest under a lease for a period of not less than 20 years Section 96(1)

input tax obligation — an obligation imposed on a taxable person relating to a claim to deduct under section 25(2) or to the payment of a VAT credit Schedule 9ZE, Part 6, paragraph 36(5)

input tax obligation — an obligation imposed on a taxable person relating to a claim to deduction under section 25(2) of the Act or to payment of a VAT credit Schedule 9ZF, Part 3, paragraph 18(2)

input tax obligation — an obligation imposed on a taxable person relating to a claim to deduction under section 25(2) of the Act or to payment of a VAT credit Schedule 9ZF, Part 3, Part 27, paragraph 223(2)

institutional purpose — a purpose within paragraph 6(a) to (c), (f) or (g) Schedule 7A, Part 2, Group 6, item 7(7)

institutional purpose — a purpose within paragraph 17(a) to (c), (f) or (g) below Schedule A1, paragraph 12(7)

international VAT arrangements — arrangements which— have effect by virtue of an Order in Council under section 173 of the Finance Act 2006, and relate to VAT or any tax corresponding to VAT imposed under the law of the territory, or any of the territories, in relation to which the arrangements have been made Section 58ZA(9)

kerosene — heavy oil of which more than 50 per cent. by volume distils at a temperature not exceeding 240°C Schedule 7A, Part 2, Group 1, item 2(3)

kerosene — heavy oil of which more than 50 per cent. by volume distils at a temperature not exceeding 240°C Schedule A1, paragraph 4(6)

List A energy-saving materials — any of the following— insulation for walls, floors, ceilings, roofs or lofts or for water tanks, pipes or other plumbing fittings; draught stripping for windows and doors; central heating system controls (including thermostatic radiator valves); hot water system controls. solar panels; wind turbines; water turbines Schedule A1, paragraph 5(4)

List B energy-saving materials — any of the following— gas-fired room heaters that are fitted with thermostatic controls; electric storage heaters; closed solid fuel fire cassettes; electric dual immersion water heaters with foam-insulated hot water tanks; gas-fired boilers; oil-fired boilers; radiators Schedule A1, paragraph 5(4A)

local authority — the council of a county, county borough, district, London borough, parish or group of parishes (or, in Wales, community or group of communities), the Common Council of the City of London, the Council of the Isles of Scilly, and any joint committee or joint board established by two or more of the foregoing and, in relation to Scotland, a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994, any two or more such councils and any joint committee or joint board within the meaning of section 235(1) of the Local Government (Scotland) Act 1973 Section 96(4)

machine — any apparatus that uses or applies mechanical power, electrical power or both; “prize”, in relation to a game, does not include the opportunity to play the game again Section 23A(3)

means of transport — — but only if the ship, aircraft or vehicle is intended for the transport of persons or goods. any ship which exceeds 7.5 metres in length, any aircraft the take-off weight of which exceeds 1550 kilograms, or any motorised land vehicle which— has an engine with a displacement or cylinder capacity exceeding 48 cubic centimetres, or is constructed or adapted to be electrically propelled using more than 7.2 kilowatts Schedule 11, paragraph 2(5E)

Medical courier charity — a charity that meets condition A or B Section 33D(9)

medical professional — — a registered medical practitioner, or a registered nurse Section 33D(2)

microgeneration system — equipment— that generates electricity, and that is itself an energy-saving material for the purposes of this Group Schedule 7A, Part 2, Group 2, item 1(5)

microgeneration system — equipment— that generates electricity, and that is itself an energy-saving material for the purposes of this Group Schedule 8, Part II, Group 23, item 1(5)

motor car — any motor vehicle of a kind normally used on public roads which has three or more wheels and either— but does not include any vehicle excluded by sub-paragraph (5) below; is constructed or adapted solely or mainly for the carriage of passengers, or has to the rear of the driver’s seat roofed accommodation which is fitted with side windows or which is constructed or adapted for the fitting of side windows Schedule 6, Part 2, paragraph 1A

motor dealer — a person whose business consists in whole or in part of obtaining supplies of, ... or importing, new or second-hand motor cars for resale with a view to making an overall profit on the sale of them (whether or not a profit is made on each sale) Schedule 6, Part 2, paragraph 1A

motor manufacturer — a person whose business consists in whole or in part of producing motor cars including producing motor cars by conversion of a vehicle (whether a motor car or not) Schedule 6, Part 2, paragraph 1A

multiple occupancy dwelling — a dwelling— that is designed for occupation by persons not forming a single household, . . . in relation to which the conditions set out in sub-paragraph (3) are satisfied. that is not to any extent used for a relevant residential purpose Schedule 7A, Part 2, Group 6, item 4(2)

multiple occupancy dwelling — a dwelling— that is designed for occupation by persons not forming a single household, and in relation to which the conditions set out in sub-paragraph (4) below are satisfied Schedule A1, paragraph 8(3)

new means of transport — any of the following if they are intended for the transport of persons or goods— any ship exceeding 7.5 metres in length; any aircraft the take-off weight of which exceeds 1550 kilograms; any motorized land vehicle which— has an engine with a displacement or cylinder capacity exceeding 48 cubic centimetres, or is constructed or adapted to be electrically propelled using more than 7.2 kilowatts Schedule 9ZA, Part 13, paragraph 83(1)

non-residential — neither designed, nor adapted, for use— as a dwelling or two or more dwellings, or for a relevant residential purpose Schedule 7A, Part 2, Group 6, item 9(4)

non-residential — neither designed, nor adapted, for use— as a dwelling or two or more dwellings, or for a qualifying residential purpose (see paragraph 17 below) Schedule A1, paragraph 14(4)

non-UK return — a return required to be made, for a tax period, under a non-UK scheme; “non-UK scheme” has the meaning given by paragraph 16(1); “OSS scheme” has the meaning given by paragraph 1(a); “OSS scheme return” has the meaning given by paragraph 11(1); “participant”, in relation to a non-UK scheme, means a person who is identified under that scheme; “relevant non-UK return” has the meaning given by paragraph 22(3); “reporting period” is to be read in accordance with paragraph 11(2); “scheme supply” has the meaning given by paragraph 2 Schedule 9ZD, Part 7, paragraph 38(1)

Northern Ireland fiscal warehouse — a place in Northern Ireland in the occupation or under the control of a Northern Ireland fiscal warehousekeeper that the warehousekeeper has notified to the Commisioners as a Northern Ireland fiscal warehouse Schedule 9ZB, Part 4, paragraph 17(3)

Northern Ireland warehouse — any warehouse where goods may be stored in the United Kingdom or a member State without payment of any one or more of the following— duty charged under section 30A(3) of TCTA 2018 (importation of goods: Northern Ireland) or under section 40A of TCTA 2018 (duty on goods potentially for export from Northern Ireland); EU customs duty; any agricultural levy of the European Union; VAT on the importation of the goods into any member State; VAT on the importation of goods into the United Kingdom as a result of their entry into Northern Ireland; any duty of excise or any duty which is equivalent in a member State to a duty of excise Schedule 9ZB, Part 4, paragraph 16(11)

notice — a notice given under paragraph 25(3) of Schedule 9ZD or paragraph 19(3) of Schedule 9ZE to the Act Schedule 9ZF, Part 3, paragraph 18(1)

notice — a notice given under paragraph 25(3) of Schedule 9ZD or paragraph 19(3) of Schedule 9ZE to the Act Schedule 9ZF, Part 3, Part 27, paragraph 220(1)

notification — written notification Schedule 10, Part 1, paragraph 34(1)

notification obligation — an obligation under— paragraph 5, 6, 7 or 14(2) or (3) of Schedule 1, paragraph 5, 6 or 13(3) of Schedule 1A, or . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . paragraph 3, 4 or 7(2) or (3) of Schedule 3A, ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 77(4C)

obligatory records — records , of transactions entered into by P covered by the scheme, containing the information referred to in Article 63c(1) of the Implementing Regulation Schedule 9ZD, Part 3, paragraph 14(3)

obligatory records — records, of transactions entered into by P covered by the scheme, containing the information referred to in Article 63c(1) of the Implementing Regulation Schedule 9ZD, Part 4, paragraph 21A(3)

obligatory records — records , of transactions entered into by P covered by the scheme, containing the information referred to in Article 63c(2) of the Implementing Regulation Schedule 9ZE, Part 3, paragraph 14(3)

obligatory records — records, of transactions entered into by P covered by the scheme, containing the information referred to in Article 63c(2) of the Implementing Regulation Schedule 9ZE, Part 4, paragraph 30A(3)

officer — — a director, a manager, a secretary, or any other person managing or purporting to manage any of the company's affairs Section 69D(10)

officer — — a director (including a shadow director within the meaning of section 251 of the Companies Act 2006), a manager, or a secretary Section 69D(8)

online marketplace — a website, or any other means by which information is made available over the internet, which facilitates the sale of goods through the website or other means by persons other than the operator (whether or not the operator also sells goods through the marketplace); “operator”, in relation to an online marketplace, means the person who controls access to, and the contents of, the online marketplace provided that the person is involved in— determining any terms or conditions applicable to the sale of goods, processing, or facilitating the processing, of payment for the goods, and the ordering or delivery, or facilitating the ordering or delivery, of the goods Section 95A(1)

opter — the person who exercised the option to tax in question Schedule 10, Part 1, paragraph 26(7)

original appellant — the person who made the appeal to the tribunal under section 83 Section 85B(8)

Palliative care charity — a charity the main purpose of which is the provision of palliative care at the direction of, or under the supervision of, a medical professional to persons who are in need of such care as a result of having a terminal illness Section 33D(1)

participant in a special scheme — a person who— is registered under the IOSS scheme, or is identified under any provision of the law of a member State which implements Section 4 of Chapter 6 of Title XII of the VAT Directive; “qualifying supply of goods” has the meaning given by paragraph 2; “registration request” is to be construed in accordance with paragraph 5(1)(b); “relevant special scheme return” has the meaning given by paragraph 16(3); “reporting period” is to be read in accordance with paragraph 11(2) Schedule 9ZE, Part 8, paragraph 43(1)

permission — written permission Schedule 10, Part 1, paragraph 34(1)

police force — — a police force within the meaning of the Police Act 1996; the Police Service of Scotland; the Police Service of Northern Ireland; the Police Service of Northern Ireland Reserve; the British Transport Police Force; the Civil Nuclear Constabulary; the Ministry of Defence Police; “UK marine area” has the meaning given by section 42(1) of the Marine and Coastal Access Act 2009 Section 33D(8)

postal operator — a person who provides— the service of conveying postal packets from one place to another by post, or any of the incidental services of receiving, collecting, sorting and delivering postal packets Section 96(1)

postal packet — a letter, parcel, packet or other article transmissible by post Section 96(1)

prescribed — prescribed by regulations: “prescribed accounting period” has the meaning given by section 25(1) Section 96(1)

principal VAT Directive — Council Directive 2006/112/EC of 28 November on the common system of value added tax Schedule 9ZF, Part 3, paragraph 18(1)

principal VAT Directive — Council Directive 2006/112/EC of 28 November on the common system of value added tax Schedule 9ZF, Part 3, Part 26, paragraph 214(1)

public body — — a local authority; a government department within the meaning of section 41(6); or a non-departmental public body which is listed in the 1995 edition of the publication prepared by the Office of Public Service and known as “Public Bodies Schedule 9, Part II, Group 13, item 2(1)

qualifying charitable donation — (subject to sub-paragraphs (6) and (7)) a donation of an item to a charity where— the item’s value does not exceed the applicable limit, and the donation is made— for use by the charity otherwise than in the course or furtherance of a business, or for onward donation by the charity (whether or not to another charity) Schedule 4, paragraph 5A(1)

qualifying conversion — — a changed number of dwellings conversion (see paragraph 3); a house in multiple occupation conversion (see paragraph 5); or a special residential conversion (see paragraph 7) Schedule 7A, Part 2, Group 6, item 2(1)

qualifying conversion — — a changed number of dwellings conversion (see paragraph 10 below); house in multiple occupation conversion (see paragraph 11 below); or a special residential conversion (see paragraph 12 below) Schedule A1, paragraph 9(1)

qualifying residential premises — — a single household dwelling, a multiple occupancy dwelling, or a building, or part of a building, which, when it was last lived in, was used for a relevant residential purpose. “multiple occupancy dwelling”(paragraph 4(2) of the Notes to that Group); “single household dwelling”(paragraph 4(1) of the Notes); “use for a relevant residential purpose”(paragraph 6 of the Notes) Schedule 7A, Part 2, Group 7, item 2

qualifying security goods — any of the following— locks or bolts for windows; locks, bolts or security chains for doors; spy holes; smoke alarms Schedule 7A, Part 2, Group 3, item 5

qualifying security goods — any of the following— locks or bolts for windows; locks, bolts or security chains for doors; spy holes; smoke alarms Schedule A1, paragraph 5(4B)

qualifying use — — domestic use; or use by a charity otherwise than in the course or furtherance of a business Schedule 7A, Part 2, Group 1, item 3

qualifying use — — domestic use; or use by a charity otherwise than in the course or furtherance of a business Schedule A1, paragraph 1(2)

quarter — a period of 3 months ending at the end of March, June, September or December Section 96(1)

real game of chance — a game of chance (within the meaning of Part 3 of the Finance Act 2014 (see section 188(1)(b))) that is non-virtual Section 23A(3)

received — received either by the claimant or by a person to whom has been assigned a right to receive the whole or any part of the consideration written off. 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; if at that time any part of the consideration so written off has been received, an amount by which that part is exceeded by the amount of the consideration written off Section 36(3)

registrable — liable or entitled to be registered under this Schedule Schedule 1, paragraph 18

regulations — regulations made by the Commissioners under this Act; “relevant business person” has the meaning given by section 7A(4); “ship” includes hovercraft; “subordinate legislation” has the same meaning as in the Interpretation Act 1978 Section 96(1)

reimbursement arrangements — any arrangements for the purposes of a claim under section 80 which— are made by any person for the purpose of securing that he is not unjustly enriched by the crediting of any amount in pursuance of the claim; and provide for the reimbursement of persons who have for practical purposes borne the whole or any part of the amount brought into account as mentioned in paragraph (b) of subsection (1) or (1A) of that section Section 80A(2)

related base unit — a base unit which is designed solely for the purpose of attaching a safety seat securely in a road vehicle by means of anchorages that form part of the base unit and which, when in use in a road vehicle, can be restrained in one or more of the following ways— by a seat belt fitted in the vehicle, or by permanent anchorage points in the vehicle, or by belts attached to permanent anchorage points in the vehicle Schedule 7A, Part 2, Group 5, item 2A

relative — husband, wife, brother, sister, ancestor or lineal descendant Schedule 6, Part 2, paragraph 1A

relevant acquisition — an acquisition that— is a taxable acquisition (see paragraph 2(2)) of goods other than goods which are subject to a duty of excise or consist in a new means of transport, and is otherwise than in pursuance of a taxable supply and is treated, for the purposes of this Act, as taking place in Northern Ireland Schedule 9ZA, Part 8, paragraph 47

relevant asset — — any interest in land, any building or part of a building, any civil engineering work or part of such a work, any goods incorporated or to be incorporated in a building or civil engineering work (whether by being installed as fixtures or fittings or otherwise), any ship, boat or other vessel, or any aircraft Section 24(5B)

relevant authority — — the Department for Work and Pensions, the Ministry of Defence, the Scottish Ministers, or the Department for Communities in Northern Ireland Schedule 8, Part II, Group 12, item 15(3)

relevant authority — — the Secretary of State; a police force; the Scottish Fire and Rescue Service; any other person or body specified for the purposes of subsection (6) by an order made by the Treasury Section 33D(8)

relevant date — — the date HMRC received P’s notification accepting the offer of a review (in a case falling within section 83A), or the date HMRC received notification from another person requiring review (in a case falling within section 83B), or the date on which HMRC decided to undertake the review (in a case falling within section 83E) Section 83F(7)

relevant day — — in a case where this section applies by virtue of Condition A being met, the day on which the breach mentioned in that Condition occurred; in a case where this section applies by virtue of Condition B being met, the day after the end of the period mentioned in that Condition Section 57A(7)

relevant disability benefit — — disability living allowance, personal independence payment, Child Disability Payment, Adult Disability Payment, or Scottish Adult Disability Living Allowance Schedule 8, Part II, Group 12, item 15(3)

relevant establishment — whichever of the person's business establishment, or other fixed establishments, is most directly concerned with the supply Section 9(4)

relevant exempt supplies — supplies which fall within item 4 of Group 7 of Schedule 9 (exempt supplies of goods in any hospital etc. in connection with medical or surgical treatment etc.) Schedule 7A, Part 2, Group 8, item 1

relevant goods or services — goods or services supplied by or to the taxable person Schedule 11, paragraph 4(3)

relevant housing association — — a private registered provider of social housing, a registered social landlord within the meaning of Part 1 of the Housing Act 1996 (... Welsh registered social landlords), a registered social landlord within the meaning of the Housing (Scotland) Act 2010 (asp17) which is either— a society registered under the Co-operative and Community Benefit Societies and Credit Unions Act 1965 (c.12), or a company within the meaning of the Companies Act 2006 (c.46), or a registered housing association within the meaning of Part 2 of the Housing (Northern Ireland) Order 1992 (Northern Irish registered housing associations) Schedule 10, Part 1, paragraph 10(3)

Relevant industrial activity — any activity described in any of Divisions 1 to 5 of the 1980 edition of the publication prepared by the Central Statistical Office and known as the Standard Industrial Classification Schedule 8, Part II, Group 2, item 2

relevant input tax — input tax incurred, or likely to be incurred, in relation to the land Schedule 10, Part 1, paragraph 28(4)

relevant interest in the building or land — an interest in, right over or license to occupy the building or land (or any part of it); “the relevant time”, in relation to any option to tax, means the time from which the option would (but for this paragraph) have been treated as revoked as a result of paragraph 22(2) or (3) or 24 Schedule 10, Part 1, paragraph 26(7)

relevant interest in the building or land — an interest in, right over or licence to occupy the building or land (or any part of it) Schedule 10, Part 1, paragraph 3(6)

relevant invoice — an invoice of a description prescribed by regulations made by the Commissioners Schedule 9ZA, Part 1, paragraph 4(4)

relevant NHS body — a body the main purpose of which is to provide ambulance services and which is— an NHS trust in England, an NHS foundation trust in England, an NHS trust in Wales, a Special Health Board constituted under section 2 of the National Health Service (Scotland) Act 1978, or a Health and Social Care trust established under the Health and Personal Social Services (Northern Ireland) Order 1991 Section 33D(4)

relevant NI import duty — duty charged under section 30A(3) of TCTA 2018 (importation of goods: Northern Ireland), and in relation to goods of a description specified in regulations under section 30B(1) of that Act, means that duty as it would be charged if that description were not specified Schedule 9ZB, Part 1, paragraph 1(8)

relevant non-UK return — a non-UK return (see paragraph 38(1)) that is required to be made (wholly or partly) in respect of scheme supplies that are treated as made in the United Kingdom Schedule 9ZD, Part 5, paragraph 22(3)

relevant period — the prescribed accounting period referred to in paragraph 6(1)(a), (b) or (c); “undertaking” and “group undertaking” have the same meanings as in section 1161 of the Companies Act 2006 Schedule 11A, paragraph 7

relevant period — the period of 7 days beginning with the day on which the supply is treated as taking place under section 6 or such longer period as the Commissioners may allow in general or specific directions Schedule 9ZC, Part 1, paragraph 4A(4)

relevant period — the period of 7 days beginning with the day on which the supply is treated as taking place under section 6 or such longer period as the Commissioners may allow in general or specific directions Section 5A(6)

relevant period — — the period of 30 days referred to in— section 83C(1)(b) (in a case falling within subsection (1)), or section 83B(2) (in a case falling within subsection (2)), or if notice has been given under subsection (1) or (2), that period as extended (or as most recently extended) in accordance with subsection (3) Section 83D(4)

relevant person — an individual, a body corporate or a Scottish partnership Section 43A(6)

relevant place — Northern Ireland or a member State Schedule 9ZF, Part 3, paragraph 18(1)

relevant place — Northern Ireland or a member State Schedule 9ZF, Part 3, Part 26, paragraph 214(1)

relevant premises — the building (or part of a building) in relation to which a relevant zero-rated supply has been made to P; “relevant period”, in relation to relevant premises, means 10 years beginning with the day on which the relevant premises are completed Schedule 10, Part 2, paragraph 35(2)

relevant special scheme return — a special scheme return (see paragraph 43(1)) that is required to be made (wholly or partly) in respect of qualifying supplies of goods that are treated as made in the United Kingdom Schedule 9ZE, Part 4, paragraph 16(3)

relevant supplies — supplies to which any grant in relation to the land gives rise which would be taxable (if the option has effect) Schedule 10, Part 1, paragraph 28(4)

relevant supplies — supplies made on or after 1st April 2027 Schedule 7A, Part 2, Group 2, item 6

relevant supplies — supplies made — where the residential accommodation is in England, Wales or Scotland, on or after 1st April 2022 and before 1st April 2027; and where the residential accommodation is in Northern Ireland, on or after 1st May 2023 and before 1st April 2027 Schedule 8, Part II, Group 23, item 3

relevant supply — a supply of goods that— involves the removal of the goods to Northern Ireland from a place outside the United Kingdom by or under the directions of the person making the supply, does not involve the installation or assembly of the goods at a place in Northern Ireland, is a transaction in pursuance of which goods are acquired in Northern Ireland from a member State by a person who is not a taxable person, is made in the course or furtherance of a business carried on by the supplier, and is neither an exempt supply nor a supply of goods which are subject to a duty of excise or consist in a new means of transport and is not anything which is treated as a supply for the purposes of this Act by virtue only of paragraph 5(1) of Schedule 4 or paragraph 30 of Schedule 9ZB Schedule 9ZA, Part 9, paragraph 56

relevant taxable person — a person who is a taxable person and who— is the operator of an online marketplace, is a person making taxable supplies of goods facilitated by an online marketplace, or makes taxable supplies, the place of supply of which is determined by section 7(5B) Schedule 11, paragraph 6(4D)

relevant taxable supply — a supply of goods where— that supply is deemed to be a supply by an operator of an online marketplace by virtue of section 5A, or the place of supply of those goods is determined by section 7(5B) Schedule 11, paragraph 6(4C)

relevant taxable supply — a supply of goods where that supply is deemed to be a supply by an operator of an online marketplace by virtue of section 5B (as it has effect in accordance with paragraph 1B of this Schedule); “the VAT Directive” has the same meaning as in Schedule 9ZE Schedule 9ZC, Part 1, paragraph 3A(2)

relevant tribunal or court — the tribunal or court from which permission or leave to appeal is sought Section 85B(8)

relevant zero-rated supply — a grant or other supply which relates to a building (or part of a building) intended for use solely for— and which, as a result of Group 5 of Schedule 8, is zero-rated (in whole or in part); a relevant residential purpose, or a relevant charitable purpose Schedule 10, Part 2, paragraph 35(2)

renewable source heating system — a space or water heating system which uses energy from— renewable sources, including solar, wind and hydroelectric power, or near renewable resources, including ground and air heat Schedule 7A, Part 2, Group 3, item 4B

residential accommodation — — a building, or part of a building, that consists of a dwelling or a number of dwellings; a building, or part of a building, used for a relevant residential purpose; a caravan used as a place of permanent habitation; or a houseboat Schedule 7A, Part 2, Group 2, item 2(1)

residential accommodation — — a building, or part of a building, that consists of a dwelling or a number of dwellings; a building, or part of a building, used for a relevant residential purpose; a caravan used as a place of permanent habitation; or a houseboat Schedule 8, Part II, Group 23, item 2(1)

residential accommodation — — a building, or part of a building, that consists of a dwelling or a number of dwellings; a building, or part of a building, used for a relevant residential purpose; a caravan used as a place of permanent habitation; or a houseboat Schedule A1, paragraph 5(3A)

return under a special accounting scheme — any of the following, so far as relating to supplies of goods treated as made in the United Kingdom— an OSS scheme return or a relevant non-UK return under Schedule 9ZD to VATA 1994 (see paragraphs 11 and 22(3) of that Schedule); a relevant special scheme return under Schedule 9ZE to VATA 1994 (see paragraphs 11 and 16(3) of that Schedule) Schedule 9ZF, Part 2, paragraph 9(4A)

return under a special accounting scheme — any of the following, so far as relating to supplies of goods treated as made in the United Kingdom— an OSS scheme return or a relevant non-UK return under Schedule 9ZD to the Act (see paragraphs 11 and 22(3) of that Schedule); an IOSS scheme return or a relevant special scheme return under Schedule 9ZE to VATA 1994 (see paragraphs 11 and 16(3) of that Schedule) Schedule 9ZF, Part 3, paragraph 18(2)

return under a special accounting scheme — any of the following, so far as relating to supplies of goods treated as made in the United Kingdom— an OSS scheme return or a relevant non-UK return under Schedule 9ZD to the Act (see paragraphs 11 and 22(3) of that Schedule); an IOSS scheme return or a relevant special scheme return under Schedule 9ZE to VATA 1994 (see paragraphs 11 and 16(3) of that Schedule) Schedule 9ZF, Part 3, Part 27, paragraph 219A(2)

road fuel — hydrocarbon oil as defined by the Hydrocarbon Oil Duties Act 1979 (see section 1(2) of that Act) on which duty has been or is required to be paid in accordance with that Act Schedule 6, Part 1, paragraph C1(3)

road fuel — hydrocarbon oil as defined by the Hydrocarbon Oil Duties Act 1979 (see section 1(2) of that Act) on which duty has been or is required to be paid in accordance with that Act, and any question whether a person is connected with another is to be determined in accordance with section 1122 of the Corporation Tax Act 2010 Schedule 6, Part 2, paragraph 2A(3)

safety seat — a seat— designed to be sat in by a child in a road vehicle, designed so that, when in use in a road vehicle, it can be restrained in one or more of the following ways— by a seat belt fitted in the vehicle, or by belts, or anchorages, that form part of the seat being attached to the vehicle, or by a related base unit, and incorporating an integral harness, or integral impact shield, for restraining a child seated in it Schedule 7A, Part 2, Group 5, item 2

safety seat — a seat— designed to be sat in by a child in a road vehicle, designed so that, when in use in a road vehicle, it can be restrained— by a seat belt fitted in the vehicle, or by belts, or anchorages, that form part of the seat being attached to the vehicle, or in either of those ways, and incorporating an integral harness, or integral impact shield, for restraining a child seated in it Schedule A1, paragraph 7(3)

Schedule 11 information power — any power of the Commissioners under Schedule 11 relating to— the keeping of accounts, the making of returns and the submission of other documents to the Commissioners, the production, use and contents of invoices, the keeping and preservation of records, and the furnishing of information and the production of documents Section 58ZA(9)

scheme supply — a supply of goods that would be an “intra-Community distance sale of goods” within the meaning given by Article 14(4) of the VAT Directive if references in that Article to a “Member State” were read as if they included a reference to Northern Ireland ... Schedule 9ZD, Part 1, paragraph 2

search and rescue activities — searching for, and rescuing, persons who are, or may be, at risk of death or serious injury Section 33D(8)

Search and rescue charity — a charity that meets condition A or B Section 33D(5)

section 55A statement — a statement which is required to be submitted to the Commissioners in accordance with regulations under paragraph 2(3A) of Schedule 11; and “submission date”, in relation to a section 55A statement, means whichever is the earlier of the last day for the submission of the statement to the Commissioners in accordance with those regulations and the day on which it was in fact submitted to them Section 65(6)

section 55A statement — a statement which is required to be submitted to the Commissioners in accordance with regulations under paragraph 2(3A) of Schedule 11 Section 66(9)

single household dwelling — a dwelling— that is designed for occupation by a single household, and in relation to which the conditions set out in sub-paragraph (3) are satisfied Schedule 7A, Part 2, Group 6, item 4(1)

single household dwelling — a dwelling— that is designed for occupation by a single household, and in relation to which the conditions set out in sub-paragraph (4) below are satisfied Schedule A1, paragraph 8(2)

smart diverter — a device capable of automatically diverting electricity generated by a microgeneration system to one or more appliances, in particular circumstances Schedule 7A, Part 2, Group 2, item 1(4)

smart diverter — a device capable of automatically diverting electricity generated by a microgeneration system to one or more appliances, in particular circumstances Schedule 8, Part II, Group 23, item 1(4)

Special Procedures Regulations — the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 Schedule 8, Part II, Group 22, item 1(3)

special scheme — — the IOSS scheme, or any other scheme, under the law of a member State, implementing Section 4 of Chapter 6 of Title XII of the VAT Directive Schedule 9ZE, Part 8, paragraph 43(1)

special scheme return — — an IOSS scheme return, or a value added tax return submitted to the tax authorities of a member State Schedule 9ZE, Part 8, paragraph 43(1)

specified — specified in regulations Schedule 9ZA, Part 1, paragraph 7(6)

specified person — a person specified in an order made by the Treasury Section 33E(8)

specified services — — services of an occupier of a warehouse or a fiscal warehousekeeper of keeping the goods in question in a warehousing or fiscal warehousing regime; in relation to goods subject to a warehousing regime, services of carrying out on the goods operations which are permitted to be carried out under the customs and excise Acts or any subordinate legislation made under those Acts as the case may be; and in relation to goods subject to a fiscal warehousing regime, services of carrying out on the goods any physical operations (other than any prohibited by regulations made under section 18F), for example, and without prejudice to the generality of the foregoing words, preservation and repacking operations Section 18C(4)

stock in trade — new or second-hand motor cars (other than second-hand motor cars which are not qualifying motor cars within sub-paragraph (6) below) which are— and such motor cars shall not cease to be stock in trade where they are temporarily put to a use in the motor manufacturer’s or, as the case may be, the motor dealer’s business which involves making them available for private use. produced by a motor manufacturer, or supplied to or imported by a motor dealer, for the purpose of resale, and intended to be sold within 12 months of their production, supply or importation (as the case may require) Schedule 6, Part 2, paragraph 1A

supply of qualifying services — a supply of services that consists in— the carrying out of works to the fabric of the building, or the carrying out of works within the immediate site of the building that are in connection with— the means of providing water, power, heat or access to the building, the means of providing drainage or security for the building, or the provision of means of waste disposal for the building Schedule 7A, Part 2, Group 6, item 11(1)

supply of qualifying services — a supply of services that consists in— the carrying out of works to the fabric of the part, or the carrying out of works to the fabric of the building, or within the immediate site of the building, that are in connection with— the means of providing water, power, heat or access to the part, the means of providing drainage or security for the part, or the provision of means of waste disposal for the part Schedule 7A, Part 2, Group 6, item 11(2)

Supply of qualifying services — a supply of services that consists in— the carrying out of works to the fabric of the premises, or the carrying out of works within the immediate site of the premises that are in connection with— the means of providing water, power, heat or access to the premises, the means of providing drainage or security for the premises, or the provision of means of waste disposal for the premises Schedule 7A, Part 2, Group 7, item 5(1)

supply of qualifying services — a supply of services that consists in— the carrying out of works to the fabric of the building, or the carrying out of works within the immediate site of the building that are in connection with— the means of providing water, power, heat or access to the building, the means of providing drainage or security for the building, or the provision of means of waste disposal for the building Schedule A1, paragraph 16(1)

supply of qualifying services — a supply of services that consists in— the carrying out of works to the fabric of the part, or the carrying out of works to the fabric of the building, or within the immediate site of the building, that are in connection with— the means of providing water, power, heat or access to the part, the means of providing drainage or security for the part, or the provision of means of waste disposal for the part Schedule A1, paragraph 16(2)

Supply of qualifying services — a supply of services that consists in— the carrying out of works to the fabric of the dwelling, or the carrying out of works within the immediate site of the dwelling that are in connection with— the means of providing water, power, heat or access to the dwelling, the means of providing drainage or security for the dwelling, or the provision of means of waste disposal for the dwelling Schedule A1, paragraph 21(1)

tax period — a period for which a person is required to make a return under a non-UK scheme Schedule 9ZD, Part 7, paragraph 38(1)

tax period — — a reporting period (under the accounting scheme under this Schedule), or any other period for which a person is required to make a return under a special scheme Schedule 9ZE, Part 8, paragraph 43(1)

taxable acquisition — an acquisition of goods from a member State that— is not an exempt acquisition (see paragraph 17(5)), and falls within sub-paragraph (3) or is an acquisition of goods consisting in a new means of transport Schedule 9ZA, Part 1, paragraph 2(2)

taxable person — a person who is a taxable person under section 3; “taxable supply” has the meaning given by section 4(2) Section 96(1)

TCTA 2018 — the Taxation (Cross-border Trade) Act 2018; “tribunal” has the meaning given by section 82 Section 96(1)

telecommunication services — services relating to the transmission, emission or reception of signals, writing, images and sounds or information of any nature by wire, radio, optical or other electromagnetic systems, including— the related transfer or assignment of the right to use capacity for such transmission, emission or reception, and the provision of access to global information networks Schedule 4A, Part 2, paragraph 9E(2)

the 1983 Act — the Value Added Tax Act 1983; ... “assignment”, in relation to Scotland, means assignation Section 96(1)

the applicable limit — — £200 where the item donated is any of the following— a household appliance; furniture; flooring (including carpets and rugs); a computer; a mobile phone; a tablet; £100 in any other case Schedule 4, paragraph 5A(2)

the appropriate judicial authority — — in England and Wales, a magistrates’ court; in Scotland, the sheriff; and in Northern Ireland, a court of summary jurisdiction Schedule 11, paragraph 13(3)

the appropriate proportion — the proportion which the length of the prescribed accounting period bears to twelve months Schedule 11A, paragraph 7(5)

the Commissioners — the Commissioners of Customs and Excise; “copy”, in relation to a document, means anything onto anything onto which information recorded in the document has been copied, by whatever means and whether directly or indirectly Section 96(1)

the Contributions and Benefits Act — the Social Security Contributions and Benefits Act 1992 (c. 4) Schedule 7A, Part 2, Group 3, item 6(3)

the Contributions and Benefits Act — the Social Security Contributions and Benefits Act 1992 Schedule A1, paragraph 5(1)

the customer — borrowed from another act; this instrument states no meaning of its own Schedule 9ZA, Part 10, paragraph 57

the destination territory — — in a case within paragraph (i) of sub-paragraph (1)(a), the member State concerned, and in a case within paragraph (ii) of sub-paragraph (1)(a), Northern Ireland Schedule 9ZA, Part 10, paragraph 57(3)

the goods’ first destination — the place mentioned on the consignment note or any other document by means of which the goods are imported into the United Kingdom, or in the absence of such documentation it means the place of the first transfer of cargo in the United Kingdom. all taxes, duties and other charges levied either outside or, by reason of importation, within the United Kingdom (except VAT); ... all incidental expenses, such as commission, packing, transport and insurance costs, up to the goods’ first destination in the United Kingdom; and if at the time of the importation of the goods ... a further destination for the goods is known, and that destination is within the United Kingdom ..., all such incidental expenses in so far as they result from the transport of the goods to that other destination Section 21(2)

the goods’ first destination — the place mentioned on the consignment note or any other document by means of which the goods are imported into the United Kingdom, or in the absence of such documentation it means the place of the first transfer of cargo in the United Kingdom. all taxes, duties and other charges levied either outside or, by reason of importation, within the United Kingdom (except VAT); ... all incidental expenses, such as commission, packing, transport and insurance costs, up to the goods’ first destination in the United Kingdom; and if at the time of the importation of the goods ... a further destination for the goods is known, and that destination is within the United Kingdom ..., all such incidental expenses in so far as they result from the transport of the goods to that other destination Section 21(2)

the Implementing Regulation — Council Implementing Regulation (EU) No 282/2011 Schedule 9ZD, Part 7, paragraph 38(1)

the Implementing Regulation — Council Implementing Regulation (EU) No 282/2011; “IOSS scheme” has the meaning given by paragraph 1(a); “IOSS scheme return” has the meaning given by paragraph 11(1) Schedule 9ZE, Part 8, paragraph 43(1)

the Management Act — the Customs and Excise Management Act 1979; “money” includes currencies other than sterling; “output tax” has the meaning given by section 24; ... .. Section 96(1)

the maximum allowable percentage — — 2% where P is the grantor or a person connected with the grantor, and 10% where P is a development financier or a person connected with a development financier (but not also the grantor or a person connected with the grantor), and “relevant building”— means a building any relevant interest in which is included in the grant, other than any part of such a building in which, immediately before the grant, neither the grantor nor any person connected with the grantor held a relevant interest, but does not include any building P’s occupation of which arises solely by reference to any automatic teller machine of P Schedule 10, Part 1, paragraph 15A(4)

the minimum turnover — — in relation to a designated scheme, £600,000, and in relation to any other notifiable scheme, £10,000 Schedule 11A, paragraph 7(4)

the Northern Ireland Act — the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) Schedule 7A, Part 2, Group 3, item 6(3)

the Northern Ireland Act — the Social Security Contributions and Benefits (Northern Ireland) Act 1992 Schedule A1, paragraph 5(1)

The notified time — the time specified in a notification given by the Commissioners to P (which may not be before the notification is given) Schedule 10, Part 1, paragraph 21(9)

the notional tax — — the VAT that would, but for the scheme, have been shown in returns as payable by or to the taxable person, or any amount that would, but for the scheme, have been the amount of the non-deductible tax of the taxable person Schedule 11A, paragraph 12(3A)

the origin territory — — in a case within paragraph (i) of sub-paragraph (1)(a), Northern Ireland, and in a case within paragraph (ii) of sub-paragraph (1)(a), the member State concerned Schedule 9ZA, Part 10, paragraph 57(3)

the outstanding amount — — and in this subsection Section 36(3)

the qualifying residential purpose — the purpose within paragraph 17 below for which the premises being converted are intended to be used after the conversion Schedule A1, paragraph 13(4)

the quantified amount — the amount (if any) which is shown by the taxpayer to constitute the amount that would appropriately compensate him for loss or damage shown by him to have resulted, for any business carried on by him, from the making of the mistaken assumptions Section 80(3C)

the relevant country — — if the person has a business establishment, or some other fixed establishment, in a country (and none in any other country), that country, if the person has a business establishment, or some other fixed establishment or establishments, in more than one country, the country in which the relevant establishment is, and otherwise, the country in which the person's usual place of residence or permanent address is Section 9(3)

the relevant enforcement provisions — so much of— as has effect for the purposes of, or in connection with the enforcement of, any obligation to account for and pay VAT. this Act and any other enactment, and any subordinate legislation Section 55A(8)

the relevant periods — the prescribed accounting periods beginning with that in respect of which the duty to comply with paragraph 6 first arose and ending with the earlier of the following— the prescribed accounting period in which the taxable person complied with that paragraph, and the prescribed accounting period immediately preceding the notification by the Commissioners of the penalty assessment Schedule 11A, paragraph 11(4)

The relevant person — — the grantor, or a development financier Schedule 10, Part 1, paragraph 12(3)

the relevant residential purpose — the purpose within paragraph 6 for which the premises being converted are intended to be used after the conversion Schedule 7A, Part 2, Group 6, item 8(4)

the relevant territory — — where the origin territory is Northern Ireland, the United Kingdom, or where the origin territory is a member State, that member State Schedule 9ZA, Part 10, paragraph 59(3)

the relevant works — — where the supply is of the description set out in item 1, the works that constitute the services supplied; where the supply is of the description set out in item 2, the works by which the materials concerned are incorporated in the premises concerned or their immediate site Schedule 7A, Part 2, Group 7, item 3(4)

the relevant works — — where the supply is of the description set out in paragraph 1(7)(a) above, the works that constitute the services supplied; where the supply is of the description set out in paragraph 1(7)(b) above, the works by which the materials concerned are incorporated in the dwelling concerned or its immediate site Schedule A1, paragraph 19(4)

the Taxes Act — the Income and Corporation Taxes Act 1988 Section 96(1)

the VAT Directive — Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax Schedule 9ZA, Part 9, paragraph 48(10)

the VAT Directive — Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax Schedule 9ZD, Part 7, paragraph 38(1)

the VAT Directive — Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax Schedule 9ZE, Part 8, paragraph 43(1)

tribunal — the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal Section 82

trustee in sequestration — a trustee (or interim trustee) in a sequestration under the Bankruptcy (Scotland) Act 2016 Section 96(1)

UK body corporate — a body corporate which is established or has a fixed establishment in the United Kingdom Section 43A(6)

UK supply — a scheme supply that is treated as made in the United Kingdom Schedule 9ZD, Part 5, paragraph 33(7)

UK supply — a qualifying supply of goods that is treated as made in the United Kingdom Schedule 9ZE, Part 4, paragraph 27(7)

UK VAT — VAT in respect of scheme supplies treated as made in the United Kingdom Schedule 9ZD, Part 7, paragraph 38(1)

UK VAT — VAT which a person is liable to pay (whether in the United Kingdom or a member State) in respect of qualifying supplies treated as made in the United Kingdom at a time when the person is or was a participant in a special scheme; “value added tax return”, in relation to a member State, means any value added tax return required to be submitted under any provision of the law of that member State which implements Article 369s of the VAT Directive Schedule 9ZE, Part 8, paragraph 43(1)

Union customs legislation — provisions contained in “customs legislation” within the meaning of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (see Article 5(2) of that Regulation), so far as they apply by virtue of section 7A of the European Union (Withdrawal) Act 2018); “Union goods” has the meaning it has in that Regulation Schedule 9ZB, Part 1, paragraph 1(8)

use for a qualifying residential purpose — use as— except use as a hospital, prison or similar institution or an hotel, inn or similar establishment. a home or other institution providing residential accommodation for children, a home or other institution providing residential accommodation with personal care for persons in need of personal care by reason of old age, disablement, past or present dependence on alcohol or drugs or past or present mental disorder, a hospice, residential accommodation for students or school pupils, residential accommodation for members of any of the armed forces, a monastery, nunnery or similar establishment, or an institution which is the sole or main residence of at least 90 per cent. of its residents Schedule A1, paragraph 17

use for a relevant charitable purpose — use by a charity in either or both of the following ways, namely— otherwise than in the course or furtherance of a business; as a village hall or similarly in providing social or recreational facilities for a local community Schedule A1, paragraph 5(3B)

use for a relevant residential purpose — use as— except use as a hospital, a prison or similar institution or an hotel or inn or similar establishment. a home or other institution providing residential accommodation for children, a home or other institution providing residential accommodation with personal care for persons in need of personal care by reason of old age, disablement, past or present dependence on alcohol or drugs or past or present mental disorder, a hospice, residential accommodation for students or school pupils, residential accommodation for members of any of the armed forces, a monastery, nunnery or similar establishment, or an institution which is the sole or main residence of at least 90 per cent. of its residents Schedule 7A, Part 2, Group 1, item 7(1)

use for a relevant residential purpose — use as— except use as a hospital, prison or similar institution or an hotel, inn or similar establishment. a home or other institution providing residential accommodation for children, a home or other institution providing residential accommodation with personal care for persons in need of personal care by reason of old age, disablement, past or present dependence on alcohol or drugs or past or present mental disorder, a hospice, residential accommodation for students or school pupils, residential accommodation for members of any of the armed forces, a monastery, nunnery or similar establishment, or an institution which is the sole or main residence of at least 90 per cent. of its residents Schedule 7A, Part 2, Group 6, item 6

VAT — value added tax charged in accordance with this Act; “VAT credit” has the meaning given by section 25(3); “VAT invoice” has the meaning given by section 6(15); “VAT representative” has the meaning given by section 48 Section 96(1)

VAT invoice — such an invoice as is required under paragraph 2A of Schedule 11, or would be so required if the person to whom the supply is made were a person to whom such an invoice should be issued Section 6(15)

VAT provisions — the provisions of— any enactment or subordinate legislation (whether or not still in force) which relates to VAT or to any matter connected with VAT; or any notice published by the Commissioners under or for the purposes of any such enactment or subordinate legislation Section 80(3C)

VAT registration number — the number allocated by the Commissioners to a person registered under this Act Schedule 9ZC, Part 1, paragraph 4(3)

VAT registration number — the number allocated by the Commissioners to a person registered under this Act Schedule 9ZC, Part 1, paragraph 4A(4)

VAT registration number — the number allocated by the Commissioners to a person registered under this Act Section 5A(6)

VAT registration number — the number allocated by the Commissioners to a person registered under this Act Section 77E(9)

VAT representative — a person appointed under subsection (1ZA) or (2) above Section 48(2A)

VAT that would have been chargeable — VAT that would have been chargeable on a supply of the missing goods, or the amount of goods by which the goods are deficient, taking place at the time immediately before the absence arose or the deficiency occurred, if the value of that supply were the open market value; but where that time cannot be ascertained to the Commissioners’ satisfaction, that VAT shall be the greater of the amounts of VAT which would have been chargeable on a supply of those goods— if the value of that supply were the highest open market value during the period (the relevant period) commencing when the goods were placed in the fiscal warehousing regime and ending when the absence or deficiency came to the notice of the Commissioners, or if the rate of VAT chargeable on that supply were the highest rate chargeable on a supply of such goods during the relevant period and the value of that supply were the highest open market value while that rate prevailed Section 18E(3)

voucher — an instrument (in physical or electronic form) in relation to which the following conditions are met Schedule 10B, paragraph 1(1)

walking possession agreement — an agreement under which, in consideration of the property distrained upon being allowed to remain in the custody of the person in default and of the delaying of its sale, the person in default— acknowledges that the property specified in the agreement is under distraint and held in walking possession; and undertakes that, except with the consent of the Commissioners and subject to such conditions as they may impose, he will not remove or allow the removal of any of the specified property from the premises named in the agreement Section 68(2)

warehouse — any warehouse where goods may be stored in the United Kingdom without payment of any one or more of the following, that is to say— but does not include a warehouse so far as it is used for the storage of goods declared for a free zone procedure. import duty; any agricultural levy of the European Union; VAT on the importation of the goods ...; any duty of excise ... Section 18(6)

welfare advice or information — advice or information which directly relates to— the physical or mental welfare of elderly, sick, distressed or disabled persons, or the care or protection of children and young persons. Meaning of “state-regulated” For the purposes of this Group “state-regulated” has the same meaning as in Group 7 (health and welfare) of Schedule 9 (see Note (8) of that Group). Meaning of “state-regulated” Item 1 does not include— supplies that would be exempt by virtue of Group 6 of Schedule 9 (education) if they were made by an eligible body within the meaning of that Group, supplies of goods, unless the goods are supplied wholly or almost wholly for the purpose of conveying the advice or information, or supplies of advice or information provided solely for the benefit of a particular individual or according to his personal circumstances Schedule 7A, Part 2, Group 9, item 1

women's sanitary products — women's sanitary products of any of the following descriptions— subject to Note (2), products that are designed, and marketed, as being solely for use for absorbing, or otherwise collecting, lochia or menstrual flow; panty liners, other than panty liners that are designed as being primarily for use as incontinence products; sanitary belts; reusable underwear that is designed, and marketed, as being primarily for use for absorbing, or otherwise collecting, lochia or menstrual flow Schedule 8, Part II, Group 19, item 1(1)

women's sanitary products — women's sanitary products of any of the following descriptions— subject to Note (2), products that are designed, and marketed, as being solely for use for absorbing, or otherwise collecting, lochia or menstrual flow; panty liners, other than panty liners that are designed as being primarily for use as incontinence products; sanitary belts; reusable underwear that is designed, and marketed, as being primarily for use for absorbing, or otherwise collecting, lochia or menstrual flow Schedule 8, Part II, Group 19, item 1(1)

women’s sanitary protection products — women’s sanitary protection products of any of the following descriptions— subject to sub-paragraph (2) below, products that are designed, and marketed, as being solely for use for absorbing, or otherwise collecting, lochia or menstrual flow; panty liners, other than panty liners that are designed as being primarily for use as incontinence products; sanitary belts Schedule A1, paragraph 6(1)

women’s sanitary protection products — women’s sanitary protection products of any of the following descriptions— subject to sub-paragraph (2) below, products that are designed, and marketed, as being solely for use for absorbing, or otherwise collecting, lochia or menstrual flow; panty liners, other than panty liners that are designed as being primarily for use as incontinence products; sanitary belts Schedule A1, paragraph 6(1)

work of art — subject to subsections (6A) and (6B) below— any mounted or unmounted painting, drawing, collage, decorative plaque or similar picture that was executed by hand; any original engraving, lithograph or other print which— was produced from one or more plates executed by hand by an individual who executed them without using any mechanical or photomechanical process; and either is the only one produced from the plate or plates or is comprised in a limited edition; any original sculpture or statuary, in any material; any sculpture cast which— was produced by or under the supervision of the individual who made the mould or became entitled to it by succession on the death of that individual; and either is the only cast produced from the mould or is comprised in a limited edition; any tapestry or other hanging which— was made by hand from an original design; and either is the only one made from the design or is comprised in a limited edition; any ceramic executed by an individual and signed by him; any enamel on copper which— was executed by hand; is signed either by the person who executed it or by someone on behalf of the studio where it was executed; either is the only one made from the… Section 21(6)

zero-rated free zone supply of goods — a supply of goods within Item 1(a) of Group 22 to Schedule 8 (free zone procedure goods) Section 57A(7)

zero-rated free zone supply of services — a supply of services within Item 1(b) of that Group (free zone services) Section 57A(7)