s 3 Amendment of regulation 2 (interpretation)
(1) In regulation 2(1)— (a) for the definition of “the charge” (“ y tâl ”) substitute— “the charge” (“ y tâl ”) means the minimum consideration that must be paid by a customer by virtue of regulation 6(2); (b) in the appropriate places insert— (i) “consideration” (“ cydnabyddiaeth ”) includes any chargeable VAT ; (ii) “VAT” (“ TAW ”) has the meaning given in section 96 of the Value Added Tax Act 1994 .