http://www.legislation.gov.uk/uksi/1997/1616/article/2/madeThe Value Added Tax (Special Provisions) (Amendment) Order 1997TaxVATKing's Printer of Acts of Parliament2011-07-04VALUE ADDED TAXThis Order, which comes into force on 3rd July 1997, amends the Value Added Tax (Special Provisions) Order 1995 (the “principal Order”).2The Value Added Tax (Special Provisions) Order 19952 shall be amended as follows.