SCHEDULES
SCHEDULE 9 Exemptions
C1Part II The Groups
Annotations:
Modifications etc. (not altering text)
F1GROUP 15—INVESTMENT GOLD
Annotations:
Amendments (Textual)
F1
Sch. 9 Pt. 2 Group 15 added (1.1.2000) by S.I. 1999/3116, art. 2(3)
F2 3
The supply, by a person acting as agent for a disclosed principal, of services consisting of—
a
the effecting of a supply falling within item 1 or 2 that is made by or to his principal, or
b
attempting to effect a supply falling within item 1 or 2 that is intended to be made by or to his principal but is not in fact made.
Sch. 9 Pt. 2 applied by S.I. 1995/2518, reg. 84(5) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by Value Added Tax (Amendment) (No.2) Regulations 2003 (S.I. 2003/1069), regs. 1(1), 9)