2. 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.
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