# The Value Added Tax (Treatment of Transactions) (Amendment) Order 1999, Article 3


For article 2 there shall be substituted–
“2 In this Order “work of art” has the same meaning as in section 21 of the Value Added Tax Act 1994.”.

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Source: https://www.legislation.gov.uk/uksi/1999/3119/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-treatment-of-transactions-amendment-order-1999/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.