# The Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010, Article 3: Interpretation

Extent: E+W+S+N.I.

In this Order—
“the Act” means the Value Added Tax Act 1994;
“allowance” means—
(a)an allowance as defined in Article 3 of the Directive; or
(b)an allowance as defined in article 4 of the Greenhouse Gas Emissions Trading Scheme Order 2020;
...
“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;;
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“public electronic communications service” has the meaning given in section 151 of the Communications Act 2003.

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Source: https://www.legislation.gov.uk/uksi/2010/2239/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-order-2010/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.