# The Value Added Tax (Treatment of Transactions) (No.2) Order 1992, Note: Explanatory note

Extent: E+W+S+N.I.

(This note is not part of the Order)
This Order treats the supply to a Central Bank of gold (including gold coins) by a supplier in another member State as not giving rise to an acquisition of goods from another member State. Consequently, tax does not become chargeable on the receipt of such gold by the Central Bank concerned.

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Source: https://www.legislation.gov.uk/uksi/1992/3132/note (the official version)
Page: https://openlegislation.uk/value-added-tax-treatment-of-transactions-no2-order-1992/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.