# The Value Added Tax (Reduced Rate) Order 1998, Article 1


This Order may be cited as the Value Added Tax (Reduced Rate) Order 1998 and shall come into force on 1st July 1998 in relation to supplies made, or on equivalent acquisitions or importations occurring, on or after that date.

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Source: https://www.legislation.gov.uk/uksi/1998/1375/article/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-reduced-rate-order-1998/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.