Article 3 InterpretationI1

In this Order—

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

• F1“allowance” means—

  1. (a)

     an allowance as defined in Article 3 of the Directive; or

  2. (b)

     an allowance as defined in article 4 of the Greenhouse Gas Emissions Trading Scheme Order 2020;

• F2...

• F3“the Directive” means Directive 2003/87/EC of the European Parliament and of the Council establishing a scheme for greenhouse gas emission allowance trading within the Community, as it has effect in EU law as amended from time to time, before and after exit day;;

• ...

• ...

• “public electronic communications service” has the meaning given in section 151^f1 of the Communications Act 2003.