Part II Value Added Tax

Other provisions relating to charges to VAT

32 Supplies of gold etc.

1

In section 55 of the Value Added Tax Act 1994 (supplies of gold), for paragraph (a) of subsection (5) there shall be substituted the following paragraph—

a

any supply of goods consisting in fine gold, in gold grain of any purity or in gold coins of any purity; or

2

This section applies in relation to any supply after 28th November 1995.