Article 2
(1)
Schedule 8 to the Value Added Tax Act 1994 (zero-rating)f1 is amended as follows.
(2)
In Part 1 (index to zero-rated supplies of goods and services) omit—
-
“Emissions allowances Group 17”
(3)
In Part 2 (the groups) omit Group 17 (Emissions Allowances).
Annotations
Footnotes
- f1
-
Schedule 8 has been amended on a number of occasions but the only relevant amendment was effected by SI 2009/2093.