The Value Added Tax (Treatment of Transactions) (No. 1) Order 1972
The Treasury, in exercise of the powers conferred on them by section 5(7)(c) of the Finance Act 1972(a), hereby make the following Order:-

Made - - - 1st August 1972
Laid before the House of Commons 9th August 1972
Coming into Operation 1st April 1973

Tim Fortescue,
Hugh Rossi,
Two of the Lords Commissioners
of Her Majesty's Treasury.