HC Deb 05 December 1995 vol 268 c255



(1) In section 55 of the Value Added Tax Act 1994, for paragraph (a) of subsection (5) there shall be substituted the following paragraph—

"(a) any supply of goods consisting in fine gold, in gold grain of any purity or in gold coins of any purity; or".

(2) This Resolution applies in relation to any supply after 28th November 1995.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.