# Value Added Tax Act 1994, Paragraph 2


The grant, assignment or surrender of any right, interest, or claim in, over or to investment gold if the right, interest or claim is or confers a right to the transfer of the possession of investment gold.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9/part/II/chapter/15/paragraph/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-15/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.