# The Value Added Tax (Terminal Markets) Order 1999, Article 5


After article 2(4) there shall be inserted—
“(5) In this Order—
“investment gold” has the same meaning as that expression has for the purposes of Group 15 of Schedule 9 to the Value Added Tax Act 1994;
“the Act” means the Value Added Tax Act 1994.”.

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Source: https://www.legislation.gov.uk/uksi/1999/3117/article/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-terminal-markets-order-1999/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.