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Article 2 Modifications of Schedule 7A to the Value Added Tax Act 1994

Original text. Later amendments are not shown.

The following modifications of Schedule 7A to the Value Added Tax Act 1994 (charge at reduced rate)f1 have effect in relation to the period beginning with 25th June 2026 and ending with 1st September 2026.

Annotations

Footnotes

f1

Schedule 7A was inserted by section 99(5) of, and paragraph 1 of Schedule 31 to, the Finance Act 2001, and was amended by paragraph 6 of Schedule 26 to the Finance Act 2012 (c. 14) and by S.I. 2006/1472, 2007/1601 and 2013/430. Non-textual modifications were also made by S.I. 2020/728, which provided for Schedule 7A to have effect for the period beginning with 15th July 2020 and ending with 30th September 2021 as if it contained Groups 14 to 16. Those numbers have not been re-used in this Order to avoid confusion.