Amendment of Group 2 of Schedule 7A to the Value Added Tax Act 1994
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Memorandwm Esboniadol
2. In Part 2 of Schedule 7A to the Value Added Tax Act 1994, Group 2 (installation of energy-saving materials)(1) is amended as follows.
(1)
Schedule 7A was inserted by section 99(5) of, and paragraph 1 of Part 1 of Schedule 31 to, the Finance Act 2001 (c.9); Group 2 has been amended by S.I. 2004/777, 2005/726 and 2005/3329; items 1 and 2 were substituted by, and Note 3 was repealed by, paragraphs (1) to (3) of section 193 of the Finance Act 2013 (c. 29).