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The Value Added Tax (Special Provisions) (Amendment) Order 2001

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Statutory Instruments

2001 No. 3753

VALUE ADDED TAX

The Value Added Tax (Special Provisions) (Amendment) Order 2001

Made

22nd November 2001

Laid before the House of Commons

23rd November 2001

Coming into force

2nd January 2002

The Treasury, in exercise of the powers conferred on them by section 50A(5) and (6) of the Value Added Tax Act 1994(1) and of all other powers enabling them in that behalf, hereby make the following Order:

1.  This Order may be cited as the Value Added Tax (Special Provisions) (Amendment) Order 2001 and shall come into force on 2nd January 2002.

2.  The Value Added Tax (Special Provisions) Order 1995(2) shall be amended as follows.

3.  For article 12(7)(a) substitute—

“(a)calculate the price at which they were obtained by deducting from the successful bid the amount of the commission payable to him under his contract with the vendor for the sale of the goods;”.

Anne McGuire

Tony McNulty

Two of the Lords Commissioners of Her Majesty’s Treasury

22nd November 2001

Explanatory Note

(This note is not part of the Order)

This Order, which comes into force on 2nd January 2002 amends the Value Added Tax (Special Provisions) Order 1995 (S.I. 1995/1268) (the “principal Order”).

Article 1 deals with commencement.

Article 3 amends article 12(7)(a) of the principal Order to provide that, for the purpose of calculating the price at which goods were obtained, only the commission charged to the vendor under the contract for the sale of the goods may be deducted from the successful bid.

(1)

1994 c. 23; section 50A was inserted by section 24 of the Finance Act 1995 (c. 4).

(2)

S.I. 1995/1268, to which there are amendments not relevant to this Order.

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