BSC Section X – Definitions and Interpretation
Section X contains the general rules for interpreting the BSC. It sets out: how to interpret general references to other parts of the BSC or to other documents; special rules for interpreting relationships between entities under the BSC; the BSC’s conventions on times and dates; the basis for calculating interest and applying VAT under the BSC; and how to use BSC Annexes X-1 and X-2.