# The Value Added Tax (Emissions Allowances) Order 2010, Article 2


(1) Schedule 8 to the Value Added Tax Act 1994 (zero-rating) 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).

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Source: https://www.legislation.gov.uk/uksi/2010/2549/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-emissions-allowances-order-2010/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.