The Value Added Tax (Special Provisions) (Amendment) Order 1988

• Citation: S.I. 1988/1124
• Sections: 2

Section 1

This Order may be cited as the Value Added Tax (Special Provisions) (Amendment) Order 1988 and shall come into force on 1st August 1988.

Section 2

The Value Added Tax (Special Provisions) Order 1981 shall be amended as follows—

(a) in article 2 the definition of “overseas customer” shall be deleted;

(b) in article 9, for paragraph (1) there shall be substituted the following—

(1) Input tax on the supply to a taxable person of goods or services used or to be used by him for the purpose of business entertainment shall be excluded from any credit under sections 14 and 15 of the Value Added Tax Act 1983.