The Value Added Tax (Treatment of Transactions) (Amendment) Order 1999
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).