13 Gold
Finance Act 1999 (1999 c 16) | Legislation

13 Ìý³Ò´Ç±ô»å

(1)     Notwithstanding the words preceding paragraph (a) in section 26(3) of the Value Added Tax Act 1994 (input tax allowable against output tax), regulations which—

(a)     are made under section 26(3), and

(b)     have effect in respect of exempt supplies which relate to gold,

may provide that input tax is allowable, as being attributable to the supplies, only in relation to specified matters.

(2)     An order under section 31(2) of that Act (exempt

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