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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 6 February 2011 - onwards
Version 2 of 2

4. Definitions - Part 2.

(1) In this Act -

"agricultural produce", in relation to a farmer, means goods (other than live greyhounds) produced by the farmer in the course of an Annex VII activity;

"agricultural service", in relation to a farmer, means any Annex VIII service supplied by the farmer using his or her own labour or that of his or her employees or effected by means of machinery, plant or other equipment normally used for the purposes of an Annex VII activity carried on by the farmer;

"Annex VII activity" means any activity of a description specified in Annex VII of the VAT Directive (the text of which Annex is contained in Part 1 of Schedule 4) and Article 295(2);

"Annex VIII service" means any service of a description specified in Annex VIII of the VAT Directive (the text of which Annex is contained in Part 2 of Schedule 4);