# The Value Added Tax (Terminal Markets) (Amendment) Order 1997, Note: 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 Securities and Derivatives Exchange Limited (OMLX), which is now added to the list of terminal markets to which that Order applies.

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Source: https://www.legislation.gov.uk/uksi/1997/1836/note (the official version)
Page: https://openlegislation.uk/value-added-tax-terminal-markets-amendment-order-1997/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.