
1999 No. 3115
VALUE ADDED TAX
The Value Added Tax (Importation of Investment Gold) Relief Order 1999
Made 19th November 1999
Laid before the House of Commons 22nd November 1999
Coming into force 1st January 2000
The Treasury, in exercise of the powers conferred on them by section 37(1) of the Value Added Tax Act 1994 and section 13(3) and (4) of the Finance Act 1999 and of all other powers enabling them in that behalf, hereby make the following Order:
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