The Value Added Tax (Special Provisions) (Amendment) Order 2002

• Citation: S.I. 2002/1280
• Sections: 4

Section 1

(1) This Order may be cited as the Value Added Tax (Special Provisions) (Amendment) Order 2002 and comes into force on 1st June 2002.

(2) This Order shall not have effect where a person produces printed matter (other than printed matter of a description specified in Group 3 of Schedule 8 to the Value Added Tax Act 1994) from goods—

(a) the supply of which to him is treated by virtue of section 6(4) of the Value Added Tax Act 1994 as taking place before 1st June 2002; and

(b) which he neither collects nor takes delivery of before that date.

Section 2

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

Section 3

In article 2 omit the definition of “printed matter”.

Section 4

Omit article 11.