Finance Act 1996
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Change 1
32 Supplies of gold etc.
(1) In section 55 of the Value Added Tax Act 1994 (supplies of gold), 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 section applies in relation to any supply after 28th November 1995.
32 Supplies of gold etc.
(1) In section 55 of the Value Added Tax Act 1994 (supplies of gold), 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 section applies in relation to any supply after 28th November 1995.
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