# Value Added Tax Act 1994, Paragraph: Notes:


(1) An “international collaboration arrangement” means any arrangement which—
(a) is made between the United Kingdom Government and the government of one or more other countries, or any government-sponsored international body for collaboration in a joint project of research, development or production; and
(b) includes provision for participating governments to relieve the cost of the project from taxation.
(2) “Overseas authority” means any country other than the United Kingdom or any part of or place in such a country or the government of any such country, part or place.
(3) “Overseas body” means a body established outside the United Kingdom.
(4) “Overseas trader” means a person who carries on a business and has his principal place of business outside the United Kingdom.
(5) Item 3 does not apply where the overseas authority, overseas body or overseas trader is a taxable person....

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/13/paragraph/wrapper9n1 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-13/paragraph-wrapper9n1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.