S.L. 406.4 чл. 2Interpretation.

(1) In these regulations, unless the context otherwise requires -

"the Act" means the Value Added Tax Act;

"declaration" means the periodical declaration which is required to be furnished to the Commissioner in terms of article 30(1) of the Act;

"exempt person" means a person registered under article 11 of the Act.

(2) Other terms and expressions shall have the meaning assigned to them in the Act.