# The Value Added Tax (Terminal Markets) Order 1973, Article 5


Subject to articles 6 and 7 below, section 55(1) to (4) of the Act (customers to account for tax on supplies of gold) shall apply to any supply between taxable persons which but for Note 4(b) to Group 15 of Schedule 9 to the Act would have fallen within that Group.

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Source: https://www.legislation.gov.uk/uksi/1973/173/article/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-terminal-markets-order-1973/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.