# The Value Added Tax (Reverse Charge) (Anti-avoidance) Order 1997, Article 2: Interpretation


In this Order—
“the Act” means the Value Added Tax Act 1994;
“the Regulations” means the Value Added Tax Regulations 1995;
“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.

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Source: https://www.legislation.gov.uk/uksi/1997/1523/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-reverse-charge-anti-avoidance-order-1997/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.