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2.—(1) Where gold is supplied to a Central Bank by a supplier in another member State, and the transaction involves the removal of the gold from that or some other member State to the United Kingdom, the taking possession of the gold by the Central Bank concerned is not to be treated for the purposes of the Value Added Tax Act 1983 as the acquisition of goods from another member State.
(2) For the purposes of this article, gold includes gold coins.
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