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The Value Added Tax (Special Provisions) (Amendment) Order 1988
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2. The Value Added Tax (Special Provisions) Order 1981(1) shall be amended as follows—
(a)in article 2 the definition of “overseas customer” shall be deleted;
(b)in article 9, for paragraph (1) there shall be substituted the following—
“(1) Input tax on the supply to a taxable person of goods or services used or to be used by him for the purpose of business entertainment shall be excluded from any credit under sections 14 and 15 of the Value Added Tax Act 1983.”(2).
(1)
S.I. 1981/1741, to which there are amendments not relevant to this Order.
(2)
1983 c. 55; sections 14 and 15 were amended by sections 11(1) and 12(1) respectively of the Finance Act 1987 (c. 16).
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