Section 1
This Order may be cited as the Value Added Tax (Abolition of Zero-Rating for Tax-Free Shops) Order 1999 and shall come into force on 1st July 1999 and shall have effect in relation to supplies made on or after that date.
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Statutory Instrument
The Value Added Tax (Abolition of Zero-Rating for Tax-Free Shops) Order 1999
Section 2
Schedule 8 to the Value Added Tax Act 1994 shall be varied by deleting from–
(a) Part I, the entry relating to tax-free shops, and
(b) Part II, Group 14 (tax-free shops) .
Section 3
The Value Added Tax (Tax Free Shops) Order 1995 is hereby revoked.
3 sections
Cite this legislation
The Value Added Tax (Abolition of Zero-Rating for Tax-Free Shops) Order 1999 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1999-1642
Contains public sector information licensed under the Open Government Licence v3.0.
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