The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020

Modifications of Schedule 7A to the Value Added Tax Act 1994U.K.

This adran has no associated Memorandwm Esboniadol

2.  The following modifications of Schedule 7A to the Value Added Tax Act 1994 (charge at reduced rate) M1 have effect in relation to the period beginning with 15th July 2020 and ending with [F130th September 2021].

Textual Amendments

F1Words in art. 2 substituted (10.6.2021) by Finance Act 2021 (c. 26), s. 92

Commencement Information

I1Art. 2 in force at 15.7.2020, see art. 1

Marginal Citations

M1Schedule 7A was inserted by section 99(5) of, and paragraph 1 of Schedule 31 to, the Finance Act 2001. There are amendments to Schedule 7A but none are relevant to this Order.