2. Interpretation

In these Regulations—

“Act” means the Value-Added Tax Consolidation Act 2010;

“Commissioners” means the Revenue Commissioners;

“repealed enactment” means the Value-Added Tax Act 1972 (No. 22 of 1972);

“registration number”, in relation to a person, means the number assigned to the person for the purposes of registration under section 65 of the Act;

“value-added tax identification number in another Member State”, in relation to a person, means the identification number issued to the person by the authorities of another Member State for the purposes of value-added tax referred to in the VAT Directive;

“VAT Directive” means Council Directive 2006/112/EC of 28 November 2006 on the common system of value-added tax^*.

^* OJ No. L 347 of 11 December 2006, p. 1