1992 No. 3132
VALUE ADDED TAX
The Value Added Tax (Treatment of Transactions) (No.2) Order 1992
Made 9th December 1992
Laid before the House of Commons 11th December 1992
Coming into force 1st January 1993

The Treasury, in exercise of the powers conferred on them by section 8A(4) of the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Order:
1983 c. 55; section 8A was inserted by the Finance (No. 2) Act 1992 (c. 48), section 14(2) and Schedule 3,paragraph 10.