Value Added Tax Act 1994 (c. 23)

SCHEDULES

[F1 SCHEDULE A1 U.K. Charge at Reduced Rate]

Textual Amendments

F1 Sch. A1 inserted (1.5.1995 with application as mentioned in s. 21(6) of the amending Act) by 1995 c. 4, s. 21(3)

Interpretation U.K.

Yn ddilys o 11/05/2001

Interpretation of paragraph 1(6) and (7): meaning of “building materials” U.K.

F2 22 “Building materials” has the meaning given by Notes (22) and (23) of Group 5 to Schedule 8 (zero-rating of construction and conversion of buildings).

Textual Amendments

F2 Sch. A1 paras. 8-22 inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(2)