Point in time view as at 17/07/2013.
Finance Act 2009, Part 6 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
25(1)VATA 1994 is amended as follows.U.K.
(2)In section 2(2) (orders increasing or decreasing rate of VAT), after “such order” insert “ that has not previously expired or been revoked ”.
(3)In section 97 (orders, rules and regulations), after subsection (4) insert—
“(4A)Where an order under section 2(2) is in force, the reference in subsection (4)(c)(i) of this section to the rate of VAT in force under section 2 at the time of the making of an order is a reference to the rate which would be in force at that time if no such order had been made.”
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