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 2 U.K. Structure and level of rates

Section 1 U.K. Standard rate

[F1 Article 97 U.K.

From 1 January 2011 until 31 December 2015 , the standard rate may not be lower than 15 %.]

Textual Amendments

F1 Substituted by Council Directive 2010/88/EU of 7 December 2010 amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate.