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Value Added Tax (Input Tax) (Specified Supplies) Order 1999

Consolidated Text As Enacted Cited authorities 7 Cited in Amendments 6 Related
Vincent
JurisdictionUK Non-devolved
CitationSI 1999/3121
Year1999
  • This Order may be cited as the Value Added Tax (Input Tax) (Specified Supplies) Order 1999 and shall come into force on 1st January 2000 and shall have effect in relation to supplies made on or after that date.
  • The supplies described in articles 3 and 4 below are hereby specified for the purposes of section 26(2) (c) of the Value Added Tax Act 1994.
  • which are supplied to a person who belongs outside the member States;
  • which are directly linked to the export of goods to a place outside the member States; or
  • which consist of the provision of intermediary services within the meaning of item 4 of Group 2, or item 5 of Group 5, of Schedule 9 to the Value Added Tax Act 1994 in relation to any transaction specified in paragraph (a) or (b) above,
  • Supplies made either in or outside the United Kingdom which fall, or would fall, within item 1 or 2 of Group 15 of Schedule 9 to the Value Added Tax Act 1994 (investment gold) .
  • The Value Added Tax (Input Tax) (Specified Supplies) Order 1992

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