Chwilio Deddfwriaeth

Chwiliad Uwch

Value Added Tax Act 1994

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Group 10— Gold

Item No

1The supply, by a Central Bank to another Central Bank or a member of the London Gold Market, of gold held in the United Kingdom.

2The supply, by a member of the London Gold Market to a Central Bank, of gold held in the United Kingdom.

Notes:

(1)“Gold” includes gold coins.

(2)Section 30(3) does not apply to goods forming part of a description of supply in this Group.

(3)Items 1 and 2 include—

(a)the granting of a right to acquire a quantity of gold; and

(b)any supply described in those items which by virtue of paragraph 1 of Schedule 4 is a supply of services.

Yn ôl i’r brig

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