This section has no associated Explanatory Memorandum
2. Group 7 of Schedule 7A to the Value Added Tax Act 1994 (charge at reduced rate for residential renovations and alterations)(1) is amended as follows.
(1)
Schedule 7A was inserted by section 99(5) of, and paragraph 1 of Schedule 31 to, the Finance Act 2001. Schedule 7A applies in place of Schedule A1 in relation to supplies made, and acquisitions and importations taking place, on or after 1st November 2001. Group 7 of Schedule 7A has been amended by S.I. 2002/1100. There are other amendments to Schedule 7A but they are not relevant to this Order.