This Order may be cited as the Value Added Tax (Treatment of Transactions) (Amendment) Order 1999 and shall come into force on 1st January 2000.
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Statutory Instrument
The Value Added Tax (Treatment of Transactions) (Amendment) Order 1999
Section 1
Section 2
The Value Added Tax (Treatment of Transactions) Order 1995 shall be amended as follows.
Section 3
For article 2 there shall be substituted–
(2) In this Order “work of art” has the same meaning as in section 21 of the Value Added Tax Act 1994.
3 sections
Cite this legislation
The Value Added Tax (Treatment of Transactions) (Amendment) Order 1999 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1999-3119
Contains public sector information licensed under the Open Government Licence v3.0.
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