The Value Added Tax (Input Tax) (Amendment) (No. 2) Order 1999

• Citation: S.I. 1999/3118
• Sections: 3

Section 1

This Order may be cited as the Value Added Tax (Input Tax) (Amendment) (No. 2) Order 1999 and shall come into force on 1st January 2000.

Section 2

The Value Added Tax (Input Tax) Order 1992 shall be amended as follows.

Section 3

In article 2:

(a) for the definition of “collectors' items” there shall be substituted–

“collectors' items” means any collection or collector’s piece falling within section 21(5) of the Act but excluding investment gold coins within the meaning of Note 1(b) and (c) to Group 15 of Schedule 9 to the Act;

(b) for the definition of “works of art” there shall be substituted–

“work of art” has the same meaning as in section 21 of the Act.