Statutory Instruments
2002 No. 1280
VALUE ADDED TAX
The Value Added Tax (Special Provisions) (Amendment) Order 2002
Made
8th May 2002
Laid before the House of Commons
9th May 2002
Coming into force
1st June 2002
The Treasury, in exercise of the powers conferred on them by sections 5(5) and 43(2) of the Value Added Tax Act 1994( 1 ), and of all other powers enabling them in that behalf, hereby make the following Order:
1. —(1) This Order may be cited as the Value Added Tax (Special Provisions) (Amendment) Order 2002 and comes into force on 1st June 2002.
(2) This Order shall not have effect where a person produces printed matter (other than printed matter of a description specified in Group 3 of Schedule 8 to the Value Added Tax Act 1994) from goods—
(a) the supply of which to him is treated by virtue of section 6(4) of the Value Added Tax Act 1994 as taking place before 1st June 2002; and
(b) which he neither collects nor takes delivery of before that date.
2. The Value Added Tax (Special Provisions) Order 1995( 2 ) is amended as follows.
3. In article 2 omit the definition of “printed matter”.
4. Omit article 11.
Anne McGuire
Tony McNulty
Two of the Lord Commissioners of Her Majesty’s Treasury
8th May 2002
1994 c. 23 ; section 43(2) was amended by the Finance Act 1997 (c. 16) , section 40(2).
S.I. 1995/1268 , to which there are amendments not relevant to this Order.