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The Value Added Tax (Treatment of Transactions) (Amendment) Order 1999
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- 1999 No. 3119
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
This Order, which comes into force on 1st January 2000, amends the Value Added Tax (Treatment of Transactions) Order 1995 (S.I. 1995/958). This Order aligns the definition of “work 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).
Article 3 of this Order replaces article 2 of the Value Added Tax (Treatment of Transactions) Order 1995 with a new definition of “work of art”, aligning it with the definition in primary legislation.
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