# The Value Added Tax (Input Tax) (Amendment) Order 1999, Article 5


In article 5—
(a) in paragraph (2)—
(i) “a supply, acquisition or importation of any goods, or on” and “on a supply by him of the goods in question not being a letting on hire or” shall be omitted; and
(ii) for sub-paragraphs (a) and (b) there shall be substituted—
“(a) the consideration for which the services are supplied by him, over (b) the consideration for which the services were supplied to him,”; and
(b) paragraph (4) shall be omitted.

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Source: https://www.legislation.gov.uk/uksi/1999/2930/article/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1999/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.