2023 No. 388
Value Added Tax
The Value Added Tax Act 1994 (Schedule 9) (Exemptions: Health and Welfare) (Amendment) Order 2023
Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred by sections 31(2) and 96(9) of the Value Added Tax Act 19941, make the following Order:
Citation and Commencement1
This Order may be cited as the Value Added Tax 1994 (Schedule 9) (Exemptions: Health and Welfare) (Amendment) Order 2023 and comes into force on 1st May 2023.
Amendment of Group 7 of Schedule 9 to the Value Added Tax Act 19942
In Part 2 of Schedule 9 to the Value Added Tax Act 1994 (exemptions), in Group 7 (health and welfare)2, in Note (2A), after “services are wholly performed” insert “or directly supervised”
.
Andrew StephensonSteve DoubleTwo Lords Commissioners for His Majesty’s Treasury
EXPLANATORY NOTE
(This note is not part of the Order)