Article 2 I1
United Kingdom
The tax chargeable upon the importation of gold (including gold coins) F1... shall not be payable where the importation is by a Central Bank.
Annotations
Textual amendments
- F1
Words in art. 2 omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 6(2); S.I. 2020/1641, reg. 2, Sch.
Commencement
- I1
Art. 2 in force at 1.1.1993, see art. 1