96 Other interpretative provisions
Value Added Tax Act 1994 (1994 c 23) | Legislation

96  Other interpretative provisions

(1)     In this Act—

“the 1983 Act” means the Value Added Tax Act 1983;

...

“assignment”, in relation to Scotland, means assignation;

“authorised person” means any person acting under the authority of the Commissioners;

“the Commissioners” means the Commissioners of Customs and Excise;

[“copy”, in relation to a document, means anything onto which information recorded in the document has been copied, by whatever means and whether directly or indirectly.]

[“document” means anything in which information of any description is recorded;]

“fee simple"—

(a)     in relation to Scotland, means the ... interest of the owner;

(b)     in relation to Northern Ireland, includes the estate of a person who holds land under a fee farm grant;

[“HMRC” means Her Majesty's Revenue and Customs;]

[“import duty” means 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

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