# The Value Added Tax (Terminal Markets) Order 1973, Article 4


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.

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Source: https://www.legislation.gov.uk/uksi/1973/173/article/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-terminal-markets-order-1973/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.