Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE VIII U.K. RATES

CHAPTER 4 U.K. Special provisions applying until the adoption of definitive arrangements

[F1 Article 115 U.K.

Member States which, at 1 January 1991 , were applying a reduced rate to children’s clothing, children’s footwear or housing may continue to apply such a rate to the supply of those goods or services.]

Textual Amendments

F1 Substituted by Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax.