The Value Added Tax (Reduced Rate) Order 1998

1. Introductory Text

2. 1. This Order may be cited as the Value Added Tax...

3. 2. Schedule A1 (Charge at Reduced Rate) to the Value Added...

4. 3. For sub-paragraph (1) of paragraph 1 there shall be substituted—...

5. 4. In paragraph 2(c) for “paragraph 1(1)(b)” there shall be substituted...

6. 5. In paragraph 4— (a) in sub-paragraph (1) after “Paragraph 1(1)(a)”...

7. 6. After paragraph 4 there shall be inserted— (1) For the purposes of this paragraph—

8. Signature

9. Explanatory Note