2. Interpretation

In this Act, unless the context otherwise requires —“services” includes the letting of any apparatus or appliance;“statutory board” includes a public telecommunication licensee referred to in the Telecommunications Act 1999, a gas licensee under the Gas Act 2001 and a market support services licensee under the Electricity Act 2001;“tax” means the tax imposed under this Act;“taxable services” means the services of a statutory board specified to be taxable under section 3.

“services” includes the letting of any apparatus or appliance;

“statutory board” includes a public telecommunication licensee referred to in the Telecommunications Act 1999, a gas licensee under the Gas Act 2001 and a market support services licensee under the Electricity Act 2001;

“tax” means the tax imposed under this Act;

“taxable services” means the services of a statutory board specified to be taxable under section 3.