Defined term

“taxable person”

Defined in 6 Acts, 2 statutory instruments and 1 EU-derived instrument.

  1. Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast) EU regulation
  2. Finance Act 1996 Act
  3. Finance Act 2012 Act 2 definitions
  4. Finance Act 2026 Act
  5. Income Tax (Earnings and Pensions) Act 2003 Act 2 definitions
  6. Income Tax (Trading and Other Income) Act 2005 Act
  7. Value Added Tax Act 1994 Act 2 definitions
  8. The Value Added Tax (Electronic Communications) (Incentives) Regulations 2001 SI
  9. The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008 SI

Definitions are taken from the instruments as published on zoomLaw, for guidance only. Check the instrument itself for its scope and any amendments.