http://www.legislation.gov.uk/uksi/1973/173/article/1
The Value Added Tax (Terminal Markets) Order 1973
Westlaw
VALUE ADDED TAX
Statute Law Database
2023-03-02
Expert Participation
1973-04-01
This Order zero-rates certain supplies of goods and services in the course of dealings on the terminal markets listed in Article 2(2) of the Order, which involve goods ordinarily dealt with on the market. Supplies which are zero-rated are futures transactions (including options) not resulting in a delivery of goods, provided they are supplies by or to a member of one of the markets; and sales of physical goods between members of one market subject to certain conditions laid down in Article 3(2)(b). The Order also zero-rates the services of any market member acting as a broker in connection with any of these supplies.
The Value Added Tax (Terminal Markets) Order 1973
art. 6
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
reg. 2(2)(a)
reg. 1
The Value Added Tax (Terminal Markets) Order 1973
art. 6
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
reg. 2(2)(b)
reg. 1
The Value Added Tax (Terminal Markets) Order 1973
art. 6
The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019
reg. 2(2)(c)
reg. 1
The Value Added Tax (Terminal Markets) Order 1973
arts.4-7
The Value Added Tax (Terminal Markets) Order 1999
art.8
The Value Added Tax (Terminal Markets) Order 1973
art. 6
The Value Added Tax (Amendment) (EU Exit) Regulations 2021
reg. 6(a)
reg. 1
The Value Added Tax (Terminal Markets) Order 1973
art. 6
The Value Added Tax (Amendment) (EU Exit) Regulations 2021
reg. 6(b)
reg. 1
I11
This Order may be cited as the Value Added Tax (Terminal Markets) Order 1973 and shall come into operation on 1st April 1973.