
1 
This Order may be cited as the Value Added Tax (Treatment of Transactions) (Amendment) Order 1999 and shall come into force on 1st January 2000.
2 
The Value Added Tax (Treatment of Transactions) Order 1995 shall be amended as follows.
3 
For article 2 there shall be substituted–“
2 
In this Order “work of art” has the same meaning as in section 21 of the Value Added Tax Act 1994.”.
Bob Ainsworth
David Jamieson
Two of the Lords Commissioners of Her Majesty’s Treasury
19th November 1999