Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE XII U.K. SPECIAL SCHEMES

CHAPTER 5 U.K. SPECIAL SCHEME FOR INVESTMENT GOLD

Section 3 U.K. Taxation option

Article 351 U.K.

Member States shall lay down detailed rules for the exercise of the options provided for in this Section, and shall inform the Commission accordingly.