# Finance Act 2021, Section 92: Extension of temporary 5% reduced rate for hospitality and tourism sectors


In Articles 2 and 5 of the Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020 (S.I. 2020/728), for “31st March 2021” substitute “ 30th September 2021 ”.

---
Source: https://www.legislation.gov.uk/ukpga/2021/26/section/92 (the official version)
Page: https://openlegislation.uk/finance-act-2021/section-92
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.