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Article 1

Original text. Later amendments are not shown.

(1)

This Order may be cited as the Value Added Tax (Reduced Rate) Order 2007 and comes into force on 1st July 2007.

(2)

Articles 3(a) and 4 have effect in relation to supplies made on or after 1st July 2007.

(3)

Articles 3(b) and 5 have effect in relation to supplies made on or after 1st July 2007 but before 1st July 2008.