This document establishes the specific regulatory framework and legal provisions governing the application of Value Added Tax to gold transactions within the United Kingdom. The order, issued by the British government, serves as a formal legislative instrument to clarify tax liabilities and exemptions for gold-related commerce. It provides the necessary legal definitions and operational parameters required for compliance under the Value Added Tax Act.

Legal professionals and tax practitioners utilize this order as a primary source document for historical tax compliance and regulatory research. The text is written in formal legislative prose, requiring specialized knowledge of British statutory law for accurate interpretation.