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Statutory Instruments

2009 No. 1359

Value Added Tax

The Value Added Tax (Reduced Rate) (Children’s Car Seats) Order 2009

Made

3rd June 2009

Laid before the House of Commons

4th June 2009

Coming into force

1st July 2009

The Treasury make the following Order in exercise of the powers conferred by sections 29A and 96(9) of the Value Added Tax Act 1994(1).

(1)

1994 c.23; section 29A was inserted by section 99(4) of the Finance Act 2001 (c.9).