{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-energy-saving-materials-order-2019/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-energy-saving-materials-order-2019/article-2.json",
  "legislation": "uksi/2019/958",
  "legislation_title": "The Value Added Tax (Reduced Rate) (Energy-Saving Materials) Order 2019",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reduced-rate-energy-saving-materials-order-2019",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendment of Group 2 of Schedule 7A to the Value Added Tax Act 1994",
  "text": "In Part 2 of Schedule 7A to the Value Added Tax Act 1994, Group 2 (installation of energy-saving materials) is amended as follows.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Schedule 7A was inserted by section 99(5) of, and paragraph 1 of Part 1 of Schedule 31 to, the Finance Act 2001 (c.9); Group 2 has been amended by S.I. 2004/777, 2005/726 and 2005/3329; items 1 and 2 were substituted by, and Note 3 was repealed by, paragraphs (1) to (3) of section 193 of the Finance Act 2013 (c. 29)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/958/article/2",
    "retrieved_at": "2026-10-28T22:40:20.198131+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}