Value-added Tax (Refund of Tax) (No. 12) Order, 1980 (S.I. Number 262 of 1980)
2. (1) In this Order "the Act" means the Value-Added Tax Act, 1972 (No. 22 of 1972).
(2) A reference in this Order to a caravan includes a reference to a mobile home or any similar structure designed primarily for residential purposes.