The Value Added Tax (Special Provisions) (Amendment) Order 2001

• Citation: S.I. 2001/3753
• Sections: 3

Section 1

This Order may be cited as the Value Added Tax (Special Provisions) (Amendment) Order 2001 and shall come into force on 2nd January 2002.

Section 2

The Value Added Tax (Special Provisions) Order 1995 shall be amended as follows.

Section 3

For article 12(7)(a) substitute—

(a) calculate the price at which they were obtained by deducting from the successful bid the amount of the commission payable to him under his contract with the vendor for the sale of the goods;