http://www.legislation.gov.uk/uksi/1999/3120/contents/made
The Value Added Tax (Special Provisions) (Amendment) (No. 2) Order 1999
Tax
VAT
King's Printer of Acts of Parliament
2011-07-04
VALUE ADDED TAX
This Order, which comes into force on 1st January 2000, amends the Value Added Tax (Special Provisions) Order 1995 (S.I. 1995/1268) (“the principal Order”). The Order aligns the definition of “collectors' items” and “works of art” with section 21 of the Value Added Tax Act 1994 (c. 23), which was amended by section 12 of the Finance Act 1999 (c. 16). This Order excludes from the definition of “collectors' items” investment gold coins, so implementing the requirement of Council Directive 98/80/EC, 12th October 1998—Special scheme for investment gold—amending Council Directive EC 77/388/EEC.