Article 2 Interpretation

In this Order—

• “the Act” means the Value Added Tax Act 1994;

• “the Regulations” means the Value Added Tax Regulations 1995^f1;

• “relevant telecommunications services” means services within the description which by virtue of this Order is inserted as paragraph 7A of Schedule 5 to the Act;

• “relevant period” means such part of a period over which relevant telecommunications services are performed as falls after 30th June 1997;

• “a supply of relevant telecommunications services by virtue of a right” means a supply of relevant telecommunications services performed on or after 1st July 1997 which is made by virtue of the exercise of a right which had been granted before 1st July 1997.