# The Value Added Tax (Special Provisions) (Amendment) Order 2001, Article 3


For article 12(7)(a) substitute—
“(a) calculate the price at which they were obtained by deducting from the successful bid the amount of the commission payable to him under his contract with the vendor for the sale of the goods;”.

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Source: https://www.legislation.gov.uk/uksi/2001/3753/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-2001/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.