1999 No. 3121
The Value Added Tax (Input Tax) (Specified Supplies) Order 1999
Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred on them by section 26(2)(c) 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 (Input Tax) (Specified Supplies) Order 1999 and shall come into force on 1st January 2000 and shall have effect in relation to supplies made on or after that date.
2
The supplies described in articles 3 and 4 below are hereby specified for the purposes of section 26(2)(c) of the Value Added Tax Act 1994.
3
Services–
a
which are supplied to a person who belongs outside the member States;
b
which are directly linked to the export of goods to a place outside the member States; or
c
which consist of the provision of intermediary services within the meaning of item 4 of Group 2, or item 5 of Group 5, of Schedule 9 to the Value Added Tax Act 1994 in relation to any transaction specified in paragraph (a) or (b) above,
provided the supply is exempt, or would have been exempt if made in the United Kingdom, by virtue of any item of Group 2, or any of items 1 to 6 and item 8 of Group 5, of Schedule 9 to the Value Added Tax Act 1994.
4
Supplies made either in or outside the United Kingdom which fall, or would fall, within item 1 or 2 of Group 15 of Schedule 9 to the Value Added Tax Act 1994 (investment gold).
5
The Value Added Tax (Input Tax) (Specified Supplies) Order 19922 is hereby revoked.
(This note is not part of the Order)