(1) In this Act -

"accountable person" has the same meaning as it has in Part 2;

"accounting year" means a period of 12 months ending on 31 December, but if a taxable person customarily makes up accounts for periods of 12 months ending on another fixed date, then, for such a person, a period of 12 months ending on that fixed date;

"agricultural produce" has the meaning assigned to it by section 4(1);

"agricultural service" has the meaning assigned to it by section 4(1);

"ancillary supply" means a supply, forming part of a composite supply, which is not physically and economically dissociable from a principal supply and is capable of being supplied only in the context of the better enjoyment of that principal supply;

"antiques" has the meaning assigned to it by section 87(1);