The Value Added Tax (Terminal Markets) Order 1999
This Order, which comes into force on 1st January 2000, further amends the Value Added Tax (Terminal Markets) Order 1973 (S.I. 1973/173) (“the principal Order”) and extends its provisions in respect of certain supplies involving “investment gold” as defined in a new article 2(5) of the principal Order. This Order affects only certain supplies involving members of the London Bullion Market Association (LBMA).