S.L. 406.10 Art. 2Interpretation. Cap. 406.

For the purposes of these regulations, and unless the context otherwise requires -"the Act" means the Value Added Tax Act;

"applicant" means the taxable person not established in Malta making the refund application;

"refund application" means the application for refund of VAT charged in Malta to the taxable person not established in Malta in respect of goods or services supplied to him by other taxable persons in Malta or in respect of the importation of goods into Malta;

"refund period" means the period mentioned in regulation 16 covered by the refund application;

"taxable person not established in Malta" means a taxable person within the meaning of article 5 of the Act who is not established in Malta but established in the territory of another Member State.