PART 3 - OWNERS - (E)27 to (E)92

27. Interpretation of Part 3

27.1 For the purposes of Chapters 2 and 3
Disqualified Person means a person who is for the time being a disqualified person pursuant to

27.1.1 these Rules,
27.1.2 any Rules of Racing previously in force,
27.1.3 the Authority's Regulations for Point-to-Point Steeple Chases, or
27.1.4 the Authority's Regulations for Arabian Horse Racing;

VAT means value added tax for the time being in force.

27.2 In this Part, references to the ownership of a horse are to its legal ownership.
27.3 No entry may be made in the register under this Part in respect of any equitable interest in the ownership of a horse.