Introductory Text
1.Citation and Commencement
2.Articles 1 to 7 come into force on 1st April...
3.Article 8 comes into force on 1st April 2027.
4.Amendments to the Value Added Tax Act 1994
5.Installation of energy-saving materials: Northern Ireland
6.Installation of energy-saving materials: England and Wales and Scotland from 1 April 2022 to 31 March 2027
7.(1) Schedule 8 (zero-rating) is amended as follows.
8.Installation of energy-saving materials: England and Wales and Scotland from 1 April 2027
Signature
Explanatory Note
