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United Kingdom Statutory Instruments |
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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Value Added Tax (Terminal Markets) (Amendment) Order 1975 No. 385 URL: http://www.bailii.org/uk/legis/num_reg/1975/uksi_1975385_en.html |
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Statutory Instruments
VALUE ADDED TAX
Made
14th March 1975
Laid before the House of Commons
17th March 1975
Coming into Operation
8th April 1975
The Treasury, in exercise of the powers conferred on them by sections 26 and 43 of the Finance Act 1972, hereby make the following Order:-
1. This Order may be cited as the Value Added Tax (Terminal Markets) (Amendment) Order 1975 and shall come into operation on 8th April 1975.
2. The Interpretation Act 1889 shall apply for the interpretation of this Order as it applies for the interpretation of an Act of Parliament.
3.
4. Paragraph (2)(b)(ii) of Article 3 of the said Order shall be amended as follows-
(a)by inserting the words "the London Soya Ben Meal Futures Market", after the words "the London Coffee Terminal Market,"; and
(b)by deleting the words "the London Produce Clearing House Limited," and substituting therefor the words "the International Commodities Clearing House Limited,".
J. Dormand
M. Cocks
Two of the Lords Commissioners of Her Majesty's Treasury
14th March 1975
This Order amends the Value Added Tax (Terminal Markets) Order 1973; it extends the zero-rating contained in that Order to certain supplies in the course of dealings on the London Soya Bean Meal Futures Market and includes an amendment to take account of a change of name of one of the clearing houses.
(1973 I, p. 700).
