Citation, commencement and interpretation
1.—(1) This Order may be cited as the Value Added Tax (Investment Gold) 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) In this Order—
“the Commissioners” means the Commissioners of Customs and Excise;
“the Act” means the Value Added Tax Act 1994;
“relevant supply” means a supply of investment gold within the meaning of item 1 or 2 of Group 15 of Schedule 9 to the Act made by a taxable person, to another taxable person and “relevant supplies” shall be construed accordingly.