The Value Added Tax (Special Provisions) Order 1995

Interpretation

2.  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;

“insurer” means a person permitted, in accordance with section 2 of the Insurance Companies Act 1982(1), to effect and carry out contracts of insurance against risks of loss of or damage to goods;

“marine mortgage” means a mortgage which is registered in accordance with the Merchant Shipping (Registration, etc.) Act 1993(2) 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(3) 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 and other Taxes Act 1973(4);

“works of art” means the following goods—

• pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand- decorated manufactured articles, theatrical scenery, studio back cloths or the like of painted canvas,

• original engravings, prints and lithographs, being impressions produced in limited numbers directly in black and white or in colour of one or of several plates executed entirely by hand by the artist irrespective of the process or of the material employed by him, but not including any mechanical or photomechanical process,

• original sculptures and statuary, in any material, provided that they are executed entirely by the artist; sculpture casts the production of which is limited to eight copies (or, in relation to statuary casts produced before 1st January 1989, such greater number of copies as the Commissioners of Customs and Excise may in any particular case allow) and supervised by the artist or his successors in title;

• tapestries and wall textiles made by hand from original designs provided by artists, provided that there are not more than eight copies of each,

• individual pieces of ceramics executed entirely by the artist and signed by him,

• enamels on copper, executed entirely by hand, limited to eight numbered copies bearing the signature of the artist or the studio, excluding articles of jewellery and goldsmiths' and silversmiths' wares,

• photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included;

“antiques” means objects other than works of art or collectors' items, which are more than 100 years old;

“collectors' items” means the following goods—

• postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like, franked, or if unfranked not being of legal tender and not being for use as legal tender,

• collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest;

“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 acommodating only one person or suitable for carrying twelve or more persons;

(ii)

vehicles of not less than three tonnes unladen weight;

(iii)

caravans, ambulances and prison vans;

(iv)

vehicles of a type approved by the Assistant Commissioner of Police of the Metropolis as conforming to the condition of fitness for the time being laid down by him for the purposes of the London Cab Order 1934(5)

(v)

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;

“printed matter” includes printed stationery but does not include anything produced by typing, duplicating or photo-copying;

“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.

(1)

1982 c. 50.

(2)

1993 c. 22.

(3)

S.I. 1972/1268.

(4)

Act of Tynwald 1973 (c. 1).

(5)

S.R. & O. 1934/1346 (Rev. XIV, p. 795: 1934 1, p. 1221).