Finance Act 2010
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Amendment of section 1 (interpretation) of Principal Act. |
113.— Section 1 of the Principal Act is amended— | |
(a) by inserting with effect from 1 January 2010 the following definition after the definition of “assignment”: | ||
“ ‘auction scheme’ has the meaning assigned to it by section 10B;”, | ||
(b) by substituting the following definition for the definition of “local authority”: | ||
“ ‘local authority’ has the meaning assigned to it by the Local Government Act 2001 ;”, | ||
(c) by inserting with effect from 1 July 2010 the following definition after the definition of “principal supply”: | ||
“ ‘public body’ means— | ||
(i) a Department of State, | ||
(ii) a local authority, | ||
(iii) a body established by any enactment;”, | ||
(d) in paragraph (b) of the definition of “taxable dealer” by substituting with effect from 1 January 2010 “including a means of transport and agricultural machinery” for “other than a means of transport”, and | ||
(e) by inserting with effect from 1 July 2010 the following definition after the definition of “telecommunications services”: | ||
“ ‘telephone card’ means a card, or a means other than money— | ||
(a) that confers a right to access a telecommunications service and, in cases where the supplier of the telecommunications service so agrees with another supplier (referred to as a ‘contracted third party supplier’), a right to receive other services or goods from that contracted third party supplier, and | ||
(b) that, when the card or other means is supplied to a person other than for the purpose of resale, entitles the supplier to a consideration for the supply under circumstances that preclude the user of the card or means from being liable for any further charge for access to the telecommunications service or for the receipt of services or goods from a contracted third party supplier;”. |