SCHEDULES

SCHEDULE 31 U.K. VALUE ADDED TAX: RE-ENACTMENT OF REDUCED RATE PROVISIONS

Part 2 U.K. CONSEQUENTIAL AMENDMENTS

3 U.K.In section 62(1)(a)(i) of the Value Added Tax Act 1994 (penalty for giving incorrect certificate as to entitlement to reduced rate etc.), for “paragraph 1 of Schedule A1,” substitute “ any of the Groups of Schedule 7A, ”.