2000 No. 266
VALUE ADDED TAX
The Value Added Tax (Deemed Supply of Goods) Order 2000
Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred on them by paragraph 8(4) of Schedule 4 to the Value Added Tax Act 19941 hereby make the following Order:
1
This Order may be cited as the Value Added Tax (Deemed Supply of Goods) Order 2000 and shall come into force on 1st April 2000 but shall have effect only in relation to a person who ceases to be a taxable person on or after that date.
2
In paragraph 8(1)(c) of Schedule 4 to the Value Added Tax Act 1994 (no deemed supply on person ceasing to be taxable if VAT would not exceed £250) for “£250” there shall be substituted “£1,000”.
Greg PopeBob AinsworthTwo of the Lords Commissioners of Her Majesty’s Treasury
(This note is not part of the Order)