2. In this Order—

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

(b) "qualifying body" means any non-profit making body of persons with aims of a philanthropic nature, engaged in humanitarian, charitable or teaching activities abroad;

(c) "qualifying goods" means goods which, within four months of their supply in, or importation into, the State, have been exported, by or on behalf of a qualifying body, for use in its humanitarian, charitable or teaching activities abroad.