The Value Added Tax (Terminal Markets) (Amendment) Order 1984 No. 202


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United Kingdom Statutory Instruments


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Statutory Instruments

1984 No. 202

VALUE ADDED TAX

The Value Added Tax (Terminal Markets) (Amendment) Order 1984

Made

24th February 1984

Laid before the House of Commons

24th February 1984

Coming into Operation

16th March 1984

The Treasury, in exercise of the powers conferred on them by section 34 of the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Order:

1. This Order may be cited as the Value Added Tax (Terminal Markets) (Amendment) Order 1984 and shall come into operation on 16th March 1984.

2. Paragraph (2) of article 2 of the Value Added Tax (Terminal Markets) Order 1973(1) (hereinafter called the "said Order") shall be amended by inserting the words "the London Meat Futures Market," under the words "the London Silver Market,".

3. Paragraph (2)(b)(ii) of article 3 of the said Order shall be amended by inserting the words "the London Meat Futures Market," after the words "the London Coffee Terminal Market,".

Ian B. Lang

T. Garel-Jones

Two of the Lords Commissioners of Her Majesty's Treasury

24th February 1984

EXPLANATORY NOTE

This Order amends the Value Added Tax (Terminal Markets) Order 1973. It extends the zero-rating contained in that Order to supplies in the course of dealings on the London Meat Futures Market.

(1)

Amended by S.I. 1975/385, 1980/304, 1981/338, 955.


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