# The Value Added Tax (Terminal Markets) (Amendment) Order 1981, Note: Explanatory note


This Order amends the Value Added Tax (Terminal Markets) Order 1973. It extends the zero-rating contained in that Order to supplies in the course of dealings on the International Petroleum Exchange of London and on the London Potato Futures Market.

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Source: https://www.legislation.gov.uk/uksi/1981/338/note (the official version)
Page: https://openlegislation.uk/value-added-tax-terminal-markets-amendment-order-1981/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.