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The Value Added Tax (Terminal Markets) (Amendment) Order 1987

S.I. 1987/806 · Made 5 May 1987

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

VALUE ADDED TAX

Made 5th May 1987

Laid before the House of Commons 7th May 1987

Coming into force 1st June 1987

The Treasury, in exercise of the powers conferred on them by section 34 of the Value Added Tax Act 1983f1 and of all other powers enabling them in that behalf, hereby make the following Order:

Annotations to the whole text

Footnotes

f1

1983 c. 55.

Contents

  1. 1Article 1
  2. 2Article 2
  3. Signature
  4. Explanatory note

1

This Order may be cited as the Value Added Tax (Terminal Markets) (Amendment) Order 1987 and shall come into force on 1st June 1987.

2

Paragraph (2) of article 2 of the Value Added Tax (Terminal Markets) Order 1973f1 shall be amended by adding the words “and the London Platinum and Palladium Market.”.

Signature

Tim Sainsbury

Peter Lloyd

Two of the Lords Commissioners of Her Majesty’s Treasury

5th May 1987

Explanatory note

(This note is not part of the Order)

This Order amends the Value Added Tax (Terminal Markets) Order 1973 and extends the zero-rating contained in that Order to supplies in the course of dealings on the London Platinum and Palladium Market, which is now added to the list of markets in that Order.