1

(1)    This Order may be cited as the Value Added Tax (Special Provisions) (Amendment) Order 2002 and comes into force on 1st June 2002.

(2)    This Order shall not have effect where a person produces printed matter (other than printed matter of a description specified in Group 3 of Schedule 8 to the Value Added Tax Act 1994) from goods—

(a)    the supply of which to him is treated by virtue of section 6(4) of the Value Added Tax Act 1994 as taking place before 1st June 2002; and

(b)    which he neither collects nor takes delivery of before that date.

NOTES
Initial Commencement
Specified date

Specified date: 1 June 2002: see para (1) above.

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2

2

The Value Added Tax (Special Provisions) Order 1995 is amended as follows.

NOTES
Initial Commencement
Specified date

Specified date: 1 June 2002: see art 1(1).

3

3

In article 2 omit the definition of “printed matter”.

NOTES
Initial Commencement
Specified date

Specified date: 1 June 2002: see art 1(1).

4

4

Omit article 11.

NOTES
Initial Commencement
Specified date

Specified date: 1 June 2002: see art 1(1).

Signature

Anne McGuire

Tony McNulty

Two of the Lord Commissioners of Her Majesty's Treasury

8th May 2002

EXPLANATORY NOTE

EXPLANATORY NOTE (This note is not part of the Order)

This Order, which comes into force on 1st June 2002, amends the Value Added Tax (Special Provisions) Order 1995 (SI 1995/1268).

Subject to article 1(2), the Order removes the definition of “printed matter” and abolishes the requirement that, in certain circumstances, where a person who is not a fully taxable person produces printed matter for use in his business (otherwise than by way of supplying them or incorporating them in other goods) the printed matter shall be treated as both supplied to him and by him (“self-supply”).

Article 1(2) provides that article 11 of the Value Added Tax (Special Provisions) Order 1995 shall continue to apply where goods paid for or invoiced before 1st June 2002, but collected or delivered on or after that date, are used to produce printed matter for use in the business. However, this does not apply where the self-supply would be zero-rated.

VAT96 Tax Law96