# The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020, Article 5: Modifications of regulation 55K of the Value Added Tax Regulations 1995

Extent: E+W+S+N.I.

The following modifications of regulation 55K of the Value Added Tax Regulations 1995 (flat-rate scheme for small businesses: category of business) have effect in relation to the period beginning with 15th July 2020 and ending with 30th September 2021.

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Source: https://www.legislation.gov.uk/uksi/2020/728/article/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-reduced-rate-hospitality-and-tourism-coronavirus-order-2020/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.