2. In this Order—

(a) "the Act" means the Value-Added Tax Act, 1972;

(b) "sea-fishing vessel" means a sea-fishing boat which—

(i) is registered in accordance with the Merchant Shipping (Registry, Lettering and Numbering of Fishing Boats) (Regulations) Order, 1927 (S.R. & O., No. 105 of 1927), and

(ii) is registered under the Mercantile Marine Act, 1955 (No. 29 of 1955);

(c) "hydrocarbon oil" means hydrocarbon oil of a kind specified in paragraph (i) (c) of the Sixth Schedule to the Act.