# The Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2007, Article 2: Interpretation


In this Order—
“public electronic communications service” has the same meaning as in section 151 of the Communications Act 2003;
“specified goods” means goods of a description specified in article 3;
“the Act” means the Value Added Tax Act 1994.

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Source: https://www.legislation.gov.uk/uksi/2007/1417/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-excepted-supplies-order-2007/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.