Regulation 46J
Definitions of this Part
of Goods and Services Tax (General) Regulations 1993
Subsidiary LegislationIn forceProvision 66 of 188
Regulation 46J
In this Part —“claimant” means the taxable person that makes a claim under regulation 46L;“relevant supply” means a supply of goods mentioned in regulation 46K(a);“return” means a return which a claimant is required to make in accordance with regulation 52.
Definition
“claimant” means the taxable person that makes a claim under regulation 46L;
Definition
“relevant supply” means a supply of goods mentioned in regulation 46K(a);
Definition
“return” means a return which a claimant is required to make in accordance with regulation 52.