HC Deb 22 March 1993 vol 221 c723

Resolved, That the Value Added Tax Act 1983 shall have effect in relation to supplies of goods which (disregarding section 5 of that Act) are made on or after 1st April 1993 with the insertion after section 37B of the following section—

    c723
  1. Customers to account for tax on supplies of gold etc. 409 words