2 Amendment of Group 1 of Schedule 7A to the Value Added Tax Act 1994
In Schedule 7A to the Value Added Tax Act 1994 (reduced rate: supplies of domestic fuel or power), in paragraph 1(3) of the Notes to Group 1, insert at the end—

“, unless the oil is—
(a) kerosene in respect of which a relevant declaration has been made under section 13AC(3) of that Act (use of rebated kerosene for private pleasure-flying); or
Section 13AC is inserted by paragraph 11 of Schedule 6 to the Finance Act 2008 (c. 9) with effect from 1st November 2008.
(b) oil in respect of which a relevant declaration has been made under section 14E(3) of that Act (use of rebated heavy oil for private pleasure craft)
Section 14E(3) is inserted by paragraph 15 of Schedule 6 to the Finance Act 2008 with effect from 1st November 2008.”

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Schedule 7A was inserted by section 99(5) of, and paragraph 1 of Schedule 31 to, the Finance Act 2001. Schedule 7A has been amended but the amendments are not relevant to this Order.