# The Value Added Tax (Special Provisions) Order 1995, Article 2: Interpretation

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

(1) In this Order—
“finance agreement” means an agreement for the sale of goods whereby the property in those goods is not to be transferred until the whole of the price has been paid and the seller retains the right to repossess the goods;
...
“marine mortgage” means a mortgage which is registered in accordance with the Merchant Shipping Act 1995 and by virtue of which a boat (but not any share thereof) is made a security for a loan;
“aircraft mortgage” means a mortgage which is registered in accordance with the Mortgaging of Aircraft Order 1972 and by virtue of which an aircraft is made security for a loan;
“the Act” means the Value Added Tax Act 1994;
“the Manx Act” means the Value Added Tax Act 1996;
“work of art” has the same meaning as in section 21 of the Act.
“antiques” means objects other than works of art or collectors' items, which are more than 100 years old;
“collectors' items” means any collection or collector’s piece falling within section 21(5) of the Act but excluding investment gold coins within the meaning of Note 1(b) and (c) to Group 15 of Schedule 9 to the Act;
“Motor car” means any motor vehicle of a kind normally used on public roads which has three or more wheels and either—
(a)is constructed or adapted solely or mainly for the carriage of passengers; or
(b)has to the rear of the driver’s seat roofed accommodation which is fitted with side windows or which is constructed or adapted for the fitting of side windows;
but does not include—
(i)vehicles capable of accommodating only one person;
(ii)vehicles which meet the requirements of Schedule 6 to the Road Vehicles (Construction and Use) Regulations 1986 and are capable of carrying twelve or more seated persons;
(iii)vehicles of not less than three tonnes unladen weight (as defined in the Table to regulation 3(2) of the Road Vehicles (Construction and Use) Regulations 1986);
(iv)vehicles constructed to carry a payload (the difference between a vehicle’s kerb weight (as defined in the Table to regulation 3(2) of the Road Vehicles (Construction and Use) Regulations 1986) and its maximum gross weight (as defined in that Table)) of one tonne or more;
(v)caravans, ambulances and prison vans;
(vi)vehicles constructed for a special purpose other than the carriage of persons and having no other accommodation for carrying persons than such as is incidental to that purpose;
“second-hand goods” means tangible movable property that is suitable for further use as it is or after repair, other than motor cars, works of art, collectors' items or antiques and other than precious metals and precious stones;
...
“auctioneer” means a person who sells or offers for sale goods at any public sale where persons become purchasers by competition, being the highest bidders.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/uksi/1995/1268/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-special-provisions-order-1995/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.