# The Value Added Tax (Place of Supply of Services) Order 1992, Article 2: Interpretation


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.

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Source: https://www.legislation.gov.uk/uksi/1992/3121/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-place-of-supply-of-services-order-1992/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.