OpenLegislation

Article 4

Original text. Later amendments are not shown.

Article 4 of the principal Order is amended:

(a)

in paragraph (2) by deleting sub-paragraph (b) and substituting the following sub-paragraph:

“(b)

an amount equal to the value added tax chargeable on the supply made in the exercise of that function.”; and

(b)

by deleting paragraph (3) and substituting the following paragraph:

“(3)

For the purposes of this article, the value of the supply made in the exercise of the relevant function by reference to which value added tax is chargeable shall be the amount calculated in accordance with paragraph (2)(a) above.”.