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The Value Added Tax (Special Provisions) (Amendment) Order 1997
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- 1997 No. 1616
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
This Order, which comes into force on 3rd July 1997, amends the Value Added Tax (Special Provisions) Order 1995 (the “principal Order”).
Article 1 deals with commencement.
Article 3 amends article 12(3)(a) of the principal Order to exclude from eligibility for the margin scheme, goods obtained through the transfer of a business or part of a business as a going concern, unless those goods were previously eligible for margin scheme treatment by a transferor otherwise than by his having obtained them as part of a transfer of a going concern.
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