Paragraph 2 F1
Relevant supplies of energy-saving materials by a person who installs those materials in F2—
residential accommodation, or
a building intended for use solely for a relevant charitable purpose.
Annotations
Textual amendments
- F1
Sch. 7A Pt. 2 Group 2 Items 1, 2 substituted (1.5.2023) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2023 (S.I. 2023/376), arts. 1, 4(3)(b)
- F2
Words in Sch. 7A Pt. 2 Item 2 substituted (1.2.2024) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2024 (S.I. 2024/24), arts. 1(2), 2(2)
Notes on Schedule 7A
Textual amendments
- F1
Sch. 7A inserted (11.5.2001 with effect as mentioned in s. 99(7)(a) of the amending Act) by 2001 c. 9, s. 99(5)(7)(a), Sch. 31 Pt. 1 para. 1
Notes on Part 2
Modifications
- C1
Sch. 7A Pt. 2 modified (30.6.2008) by The Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008 (S.I. 2008/1410), arts. 1-3
- C2
Sch. 7A Pt. 2 modified (temp. until 30.9.2021) (15.7.2020) by The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020 (S.I. 2020/728), arts. 1, 2, 4 (as amended (10.6.2021) by Finance Act 2021 (c. 26), ss. 92, 93)
- C3
Sch. 7A Pt. 2 modified (25.6.2026) by The Value Added Tax (Reduced Rate) (Hospitality and Tourism) Order 2026 (S.I. 2026/576), arts. 1, 4
- C4
Sch. 7A Pt. 2 modified (temp. until 31.3.2027) (1.10.2026) by The Value Added Tax (Supplies of Domestic Electricity) Order 2026 (S.I. 2026/987), arts. 1(1), 4(2) (with art. 1(2))
Notes on Chapter Group 2 — Installation of energy-saving materials
Textual amendments
- F1
Words in Sch. 7A Pt. 2 Group 2 heading substituted (1.5.2023) by The Value Added Tax (Installation of Energy-Saving Materials) Order 2023 (S.I. 2023/376), arts. 1, 4(3)(a)