OpenLegislation

Introductory text

Original text. Later amendments are not shown.

VALUE ADDED TAX

Made 2nd June 2026

Laid before the House of Commons 3rd June 2026

Coming into force 25th June 2026

The Treasury make this Order in exercise of the powers conferred by sections 29A(3) and (4) and 96(9) of the Value Added Tax Act 1994f1.

Annotations

Footnotes

f1

1994 c. 23; Section 29A was inserted by section 99(4) of the Finance Act 2001 (c. 9); section 96(9) was amended by paragraph 5 of Schedule 31 to the Finance Act 2001.