# Value Added Tax Act 1994, Paragraph: Notes:


(1) “Gold” includes gold coins.
(2) Section 30(3) does not apply to goods forming part of a description of supply in this Group.
(3) Items 1 and 2 include—
(a) the granting of a right to acquire a quantity of gold; and
(b) any supply described in those items which by virtue of paragraph 1 of Schedule 4 is a supply of services.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/10/paragraph/wrapper7n1 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-10/paragraph-wrapper7n1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.