# The Value Added Tax (Terminal Markets) Order 1973, Article 2

Extent: E+W+S+N.I.

(1) The Interpretation Act 1889 shall apply for the interpretation of this Order as it applies for the interpretation of an Act of Parliament.
(2) This Order applies to the following terminal markets—
the London Metal Exchange,
the London Rubber Market,
the London Cocoa Terminal Market,
the London Coffee Terminal Market,
the London Sugar Terminal Market,
the London Sugar Terminal Market,
the London Vegetable Oil Terminal Market,
the London Wool Terminal Market,
the International Petroleum Exchange of London,
the London Potato Futures Market,
the London Bullion Market,
...
...,
the London Meat Futures Market,
the London Grain Futures Market, ...
the London Soya Bean Meal Futures Market, and
the Liverpool Barley Futures Market,
and the London Platinum and Palladium Market,
and the London Securities and Derivatives Exchange Limited (OMLX).
(3) References in this Order to a member of a market include any person ordinarily engaged in dealings on the market.
(4) Notwithstanding paragraph 3 above, for the purposes of this Order a person is to be regarded as being a member of the London Bullion Market only if that person is a member of the London Bullion Market Association.
(5) In this Order—
“investment gold” has the same meaning as that expression has for the purposes of Group 15 of Schedule 9 to the Value Added Tax Act 1994;
“the Act” means the Value Added Tax Act 1994.

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Source: https://www.legislation.gov.uk/uksi/1973/173/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-terminal-markets-order-1973/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.