<dc:identifier>http://www.legislation.gov.uk/uksi/2006/2187/signature/made</dc:identifier>
<dc:title>The Value Added Tax (Treatment of Transactions and Special Provisions) (Amendment) Order 2006</dc:title>
<dc:subject>VALUE ADDED TAX</dc:subject>
<dc:language>en</dc:language>
<dc:publisher>King's Printer of Acts of Parliament</dc:publisher>
<dc:modified>2024-04-15</dc:modified>
<dc:subject scheme="SIheading">VALUE ADDED TAX</dc:subject>
<dc:description>Article 2(3) removes from the scope of the Value Added Tax (Treatment of Transactions) Order 1995 (S.I. 1995/958) sales by auction of works of art, antiques, collections and collector’s pieces if the goods are then treated as imported, for VAT purposes, following their removal from the customs temporary importation procedure. The sales are consequently treated for those purposes as supplies of goods or services.</dc:description>
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