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The Value Added Tax (Input Tax) (Amendment) (No. 2) Order 1999
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- 1999 No. 3118
- Explanatory Note
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Explanatory Note
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This Order, which comes into force on 1st January 2000, amends the Value Added Tax (Input Tax) Order 1992 (S.I. 1992/3222). The Order aligns the definition of “collectors' items” and “works of art” with section 21 of the Value Added Tax Act 1994 (c. 23) which was amended by section 12 of the Finance Act 1999 (c. 16). In addition it excludes from the definition of “collectors' items” investment gold coins, so implementing the requirement of Council Directive 98/80/EC, 12th October 1998—Special scheme for investment gold—amending Council Directive EC 77/388/EEC.
Article 3 aligns the definition of “collectors' items” and “works of art” with the definitions within section 21 of the Act. It also excludes from the definition of “collectors' items” investment gold coins as defined in note 1(b) and (c) of Group 15 of Schedule 9 to the Value Added Tax Act 1994.
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