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Article 6 F1

Original text. Later amendments are not shown.

Subject to article 7 below, where a taxable person who is not a member of the London Bullion Market Association makes or receives a supply falling within the description in article 5 is liable to be registered under Schedule 1 F2or under Part 8 of Schedule 9ZA to the Act solely by virtue of that supply or acquisition, paragraphs 5 to 8 of Schedule 1 or F3paragraph 40 of Schedule 9ZA to the Act (notification of liability and registration) shall not apply.

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

F2

Words in art. 6 substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 6(a)

F3

Words in art. 6 substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 6(b)