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21. In this Part—
“contract work” means contract work as referred to in Article 5.5(a) of Council Directive No. 77/388/EEC(1);
“form” means the form numbered 12 in Schedule 1 to these Regulations;
“processing work” means any processing operation, including the supply of any goods or services carried out on any goods dispatched or transported from one member State to another member State for the performance of contract work;
“registered in another member State” means registered in accordance with the measures adopted by the competent authority in another member State for the purposes of the common system of VAT and “registered” shall be construed accordingly;
“relevant figure” means the sum of the amount mentioned in paragraph 1(1)(a) of Schedule 1 to the Act and £25,500;
“statement” means the statement which a taxable person is required to submit in accordance with this Part of these Regulations;
“total value” means the consideration for the supply including the costs of any freight transport services and services ancillary to the transport of goods charged by the supplier of the goods to the customer.
OJ No. L145, 13.6.1977, p.1.
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