The Value Added Tax (Supplies of Goods where Input Tax cannot be recovered) Order 1999
This Order applies to supplies of goods made on or after 1st March 2000. It adds a new Group 14 to Schedule 9 of the Value Added Tax Act 1994 (1994 c. 23), enacting the exemption required by Article 13B(c) of Council Directive 77/388/EEC (O.J. L.145, 13.6.1977, p. 1). This exemption prevents double taxation on the supply of goods if no tax is deductible on the purchase, acquisition, importation or production of the goods, because they are used for making exempt transactions or because the tax is blocked by a specific exclusion.