1999 No. 1642
The Value Added Tax (Abolition of Zero-Rating for Tax-Free Shops) Order 1999
Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred on them by sections 30(4) and 96(9) of the Value Added Tax Act 19941 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 (Abolition of Zero-Rating for Tax-Free Shops) Order 1999 and shall come into force on 1st July 1999 and shall have effect in relation to supplies made on or after that date.
2
Schedule 8 to the Value Added Tax Act 1994 shall be varied by deleting from–
a
Part I, the entry relating to tax-free shops, and
b
Part II, Group 14 (tax-free shops)2.
3
The Value Added Tax (Tax Free Shops) Order 19953 is hereby revoked.
(This note is not part of the Order)