2008 No. 2676
The Value Added Tax (Reduced Rate) (Supplies of Domestic Fuel or Power) Order 2008
Made
Laid before the House of Commons
Coming into force
The Treasury make the following Order in exercise of the powers conferred by sections 29A and 96(9) of the Value Added Tax Act 19941.
Citation and Commencement1
This Order may be cited as the Value Added Tax (Reduced Rate) (Supplies of Domestic Fuel or Power) Order 2008 and comes into force on 1st November 2008.
Amendment of Group 1 of Schedule 7A to the Value Added Tax Act 19942
In Schedule 7A to the Value Added Tax Act 1994 (reduced rate: supplies of domestic fuel or power)2, 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)3; or
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)4
(This note is not part of the Order)