Litigation is inevitable where the meaning or extent of a statute is uncertain or ambiguous, and resolving such problems requires interpretation or construction of the statute. This is the process whereby a meaning is assigned to the words of a statute, and uncertainties or ambiguities in their extent are resolved.
Statutory aids
VATA 1994, s 96 provides definitions for a number of words used in the legislation. Similar interpretation provisions are included in the various orders, rules and regulations made thereunder. The Interpretation Act 1978 prescribes definitions of certain words and phrases commonly encountered in Acts of Parliament; these definitions are presumptive only, and yield to a contrary intention, either express or implied in the Act being interpreted.
The schedules setting out the goods and services which are exempt1, zero-rated2 or taxable at the reduced rate3 are interpreted in accordance with the following rules:
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