# The Value Added Tax (Emissions Allowances) Order 2009, Article 3: Amendment of Schedule 8 to the Value Added Tax Act 1994


In Part 1 (index to zero-rated supplies of goods and services) insert at the appropriate place—
“
Emissions allowances
Group 17
”.

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Source: https://www.legislation.gov.uk/uksi/2009/2093/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-emissions-allowances-order-2009/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.