Article 4 F1
Supplies between taxable persons which but for Note 4(a) to Group 15 of Schedule 9 to the Act (exemption for investment gold) would have fallen within that Group are hereby zero-rated.
Annotations
Textual amendments
- F1
Arts. 4-7 added (1.1.2000) by The Value Added Tax (Terminal Markets) Order 1999 (S.I. 1999/3117), arts. 1, 8