Article 5 Installation of energy-saving materials: Northern IrelandI1

United Kingdom

(1)

Schedule 7A (charge at a reduced rate)^f1 is amended as follows.

(2)

In the table in Part 1 (index), after “Energy-saving materials: installation” insert “in Northern Ireland”.

(3)

In Part 2 (the Groups), in Group 2 —

(a)

in the heading, after “materials” insert “in Northern Ireland”;

(b)

in item 1, after “accommodation” insert “in Northern Ireland”;

(c)

in item 2, in the words before paragraph (a), after “accommodation” insert “in Northern Ireland”; and

(d)

in item 3, after “accommodation” insert “in Northern Ireland”.

Annotations

f1: Schedule 7A was inserted by section 99(5) of, and paragraph 1 of Schedule 31 to, the Finance Act 2001. Relevant amending instruments are S.I. 2002/1100 and 2019/958.