VAT Indirect Taxes

VAT Indirect Taxes. "VAT & Indirect Taxes." means the tax imposed by the sixth council directive of the European Community and any national legislation implementing that directive together with legislation supplemental thereto and in particular, in relation to the United Kingdom, the tax imposed by the Value Added Tax Act of 1994 or other tax of a similar nature, including sales taxes, imposed elsewhere instead of or in addition to value added tax.