OpenLegislation

Article 3

Original text. Later amendments are not shown.

In section 2(1) (rate of VAT)f1, the rate of tax charged by virtue of that section shall be decreased by 142/7 per cent.

Annotations

Footnotes

f1

Section 2(1) was amended by section 21(2) and (6) of the Finance Act 1995 (c.4) and section 99(2) and (3) of the Finance Act 2001 (c. 9).