Finance Act 2004
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 PART 3 Value-Added Tax  | ||
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 Interpretation (Part 3).  |    
 54.—In this Part—  | |
“Act of 1978” means the Value-Added Tax (Amendment) Act 1978 ;  | ||
“Act of 2001” means the Finance Act 2001 ;  | ||
“Principal Act” means the Value-Added Tax Act 1972 .  |