# The Value Added Tax (Investment Gold) Order 1999, Article 4: Customers to account for tax on supplies of investment gold


Section 55(1) to (4) of the Act shall apply to all supplies of a description which but for an election made under article 3 above would fall within item 1 or 2 of Group 15 of Schedule 9 to the Act.

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Source: https://www.legislation.gov.uk/uksi/1999/3116/article/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-investment-gold-order-1999/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.