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					<dc:identifier>http://www.legislation.gov.uk/ukpga/1989/26/section/21/2005-04-13</dc:identifier><dc:title>Finance Act 1989</dc:title><dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.</dc:description><dc:date>1991-02-01</dc:date><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-04-15</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2005-04-13</dct:valid>
					
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/1989/26/body/2005-04-13" IdURI="http://www.legislation.gov.uk/id/ukpga/1989/26/body" NumberOfProvisions="222" RestrictEndDate="2026-03-18" RestrictStartDate="2005-04-13" RestrictExtent="E+W+S+N.I."><Part DocumentURI="http://www.legislation.gov.uk/ukpga/1989/26/part/I/2005-04-13" IdURI="http://www.legislation.gov.uk/id/ukpga/1989/26/part/I" NumberOfProvisions="34" id="part-I" RestrictStartDate="2004-07-22"><Number>Part I</Number><Title> Customs and Excise, Value Added Tax and Car Tax</Title><Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/1989/26/part/I/chapter/II/2005-04-13" IdURI="http://www.legislation.gov.uk/id/ukpga/1989/26/part/I/chapter/II" NumberOfProvisions="9" id="part-I-chapter-II"><Number> CHAPTER II</Number><Title> Value Added Tax</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1989/26/part/I/chapter/II/crossheading/zerorating-etc/2005-04-13" IdURI="http://www.legislation.gov.uk/id/ukpga/1989/26/part/I/chapter/II/crossheading/zerorating-etc" NumberOfProvisions="6" id="part-I-chapter-II-crossheading-zerorating-etc"><Title> Zero-rating <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation></Title><P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="1994-09-01"><Title>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1989/26/section/21/2005-04-13" IdURI="http://www.legislation.gov.uk/id/ukpga/1989/26/section/21" id="section-21"><Pnumber><CommentaryRef Ref="c13110551"/>21</Pnumber><P1para><Text/></P1para></P1></P1group></Pblock></Chapter></Part></Body></Primary><Commentaries><Commentary id="c13110551" Type="F"><Para><Text><CitationSubRef id="c00203" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/section/21" SectionRef="section-21">S. 21</CitationSubRef> repealed (1.9.1994 with effect as mentioned in <CitationSubRef id="c00204" URI="http://www.legislation.gov.uk/id/ukpga/1994/23/section/101/1" CitationRef="c00205" SectionRef="section-101-1">s. 101(1)</CitationSubRef> of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/23" id="c00205" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="23">1994 c. 23</Citation>, <CitationSubRef id="c00206" URI="http://www.legislation.gov.uk/id/ukpga/1994/23/section/100/2" CitationRef="c00205" SectionRef="section-100-2">s. 100(2)</CitationSubRef>, <CitationSubRef id="c00207" URI="http://www.legislation.gov.uk/id/ukpga/1994/23/schedule/15" Operative="true" CitationRef="c00205" SectionRef="schedule-15">Sch. 15</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>