JSL2150 - Legislation: What is meant by 바카라 사이트˜other equipment바카라 사이트™ and 바카라 사이트˜parts, accessories and software바카라 사이트™?
Both versions of Section 77A(1) of the VAT Act 1994, as set out in JSL2050 and JSL2100, use the term 바카라 사이트˜any other equipment바카라 사이트™ in the description of the goods the measure applies to. Whilst this includes parts, accessories and software (e.g. computer chips, telephone chargers, memory cards or games cards) it does not include parts such as screws and wires used in the manufacture of general items.
In the legislation prior to 1 May 2007 the phrase 바카라 사이트˜parts, accessories and software바카라 사이트™ was used and referred to items made or adapted for use in connection with computers, computer systems, telephones or telecommunications.