{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-hospitality-and-tourism-coronavirus-order-2020/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-hospitality-and-tourism-coronavirus-order-2020/article-2.json",
  "legislation": "uksi/2020/728",
  "legislation_title": "The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reduced-rate-hospitality-and-tourism-coronavirus-order-2020",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Modifications of Schedule 7A to the Value Added Tax Act 1994",
  "text": "The following modifications of Schedule 7A to the Value Added Tax Act 1994 (charge at reduced rate) have effect in relation to the period beginning with 15th July 2020 and ending with 30th September 2021.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in art. 2 substituted (10.6.2021) by Finance Act 2021 (c. 26), s. 92"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "Schedule 7A was inserted by section 99(5) of, and paragraph 1 of Schedule 31 to, the Finance Act 2001. There are amendments to Schedule 7A but none are relevant to this Order."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 2 in force at 15.7.2020, see art. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/728/article/2",
    "retrieved_at": "2026-10-28T22:28:12.479399+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."
}