
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 ....
Bob Ainsworth
David Jamieson
Two of the Lords Commissioners of Her Majesty’s Treasury
19th November 1999