
1 
This Order may be cited as the Value Added Tax (Abolition of Zero-Rating for Tax-Free Shops) Order 1999 and shall come into force on 1st July 1999 and shall have effect in relation to supplies made on or after that date.
2 
Schedule 8 to the Value Added Tax Act 1994 shall be varied by deleting from–
(a) Part I, the entry relating to tax-free shops, and
(b) Part II, Group 14 (tax-free shops).
3 
The Value Added Tax (Tax Free Shops) Order 1995 is hereby revoked.
Jim Dowd
David Jamieson
Two of the Lords Commissioners of Her Majesty’s Treasury
11th June 1999