http://www.legislation.gov.uk/uksi/1985/799/madeThe Value Added Tax (Hiring of Goods) Order 1985enKing's Printer of Acts of Parliament1985-05-31 The Value Added Tax (Hiring of Goods) Order 1985OrderValue Added Tax Act 1994Sch. 15Sch. 13 para. 19s. 101(1)