# The Value Added Tax (Terminal Markets) Order 1973, Article 7


Notwithstanding section 55(2) of the Act, where articles 5 and 6 above apply, it shall be for the London Bullion Market Association member, on the non-member’s behalf, to keep a record of the supplies and to pay to the Commissioners of Customs and Excise the net amount of VAT, and not for the person who is not a member.

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Source: https://www.legislation.gov.uk/uksi/1973/173/article/7 (the official version)
Page: https://openlegislation.uk/value-added-tax-terminal-markets-order-1973/article-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.