
1 
This Order may be cited as the Value Added Tax (Importation of Investment Gold) Relief Order 1999 and shall come into force on 1st January 2000.
2 
In this Order–
 “Investment gold” has the same meaning as in Group 15 of Schedule 9 to the Value Added Tax Act 1994.
3 
VAT shall not be chargeable on the importation of investment gold from places outside the member States.
Bob Ainsworth
David Jamieson
Two of the Lords Commissioners of Her Majesty’s Treasury
19th November 1999