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Article 2 Interpretation

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In this Order—

  • “the Act” means the Value Added Tax Act 1983;

  • “ancillary transport services” means loading, unloading, handling and similar activities;

  • “intra-Community transport of goods” means the transportation of goods which begins in one member State and ends in a different member State;

  • “pleasure cruise” includes a cruise wholly or partly for the purposes of education or training;

  • “registration number” means an identifying number assigned to a person by a member State for the purposes of value added tax in that member State.