# The Value Added Tax (Treatment of Transactions) Order 1986, Article 2: Interpretation


In this Order—
“articles in pawn” means articles subject to a pledge;
“pawnee”, “pawnor” and “pledge” have the same meaning as in section 189 of the Consumer Credit Act 1974.

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Source: https://www.legislation.gov.uk/uksi/1986/896/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1986/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.