
1 
This Order may be cited as the Value Added Tax (Input Tax) (Amendment) Order 1993 and shall come into force on 1st January 1994.
2 
Article 7(2)(g)(iv) of the Value Added Tax (Input Tax) Order 1992 shall be amended by—
 deleting “who is not a taxable person on”, and
 substituting “under an agreement which imposes a”.
Tim Wood
Timothy Kirkhope
Two of the Lords Commissioners of Her Majesty’s Treasury
30th November 1993