# The Value Added Tax (Terminal Markets) Order 1973, Article 6


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 or 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 paragraph 40 of Schedule 9ZA to the Act (notification of liability and registration) shall not apply.

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Source: https://www.legislation.gov.uk/uksi/1973/173/article/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-terminal-markets-order-1973/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.