Article 2 Interpretation
In this Order—
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“the Act” means the Value Added Tax Act 1983;
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“Controller” means the Controller, Customs and Excise, Value Added Tax Central Unit;
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“reference period” has the meaning ascribed to it in article 8 below.
In this Order—
“the Act” means the Value Added Tax Act 1983;
“Controller” means the Controller, Customs and Excise, Value Added Tax Central Unit;
“reference period” has the meaning ascribed to it in article 8 below.