Explanatory note

This Order, which comes into force on 1st June 2002, amends the Value Added Tax (Special Provisions) Order 1995 (S.I. 1995/1268).

Subject to article 1(2), the Order removes the definition of “printed matter” and abolishes the requirement that, in certain circumstances, where a person who is not a fully taxable person produces printed matter for use in his business (otherwise than by way of supplying them or incorporating them in other goods) the printed matter shall be treated as both supplied to him and by him (“self-supply”).

Article 1(2) provides that article 11 of the Value Added Tax (Special Provisions) Order 1995 shall continue to apply where goods paid for or invoiced before 1st June 2002, but collected or delivered on or after that date, are used to produce printed matter for use in the business. However, this does not apply where the self-supply would be zero-rated.