The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020

Statutory Instruments

2020 No. 728

Value Added Tax

The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020

Made

13th July 2020

Laid before the House of Commons

14th July 2020

Coming into force

15th July 2020

The Treasury make the provisions in articles 1 to 4 of this Order in exercise of the powers conferred by sections 29A(3) and (4) and 96(9) of the Value Added Tax Act 1994 M1 .

The Commissioners for Her Majesty's Revenue and Customs make the provisions in articles 1, 5 and 6 of this Order in exercise of the powers conferred by section 26B of the Value Added Tax Act 1994 M2 .

Marginal Citations

M1 1994 c. 23. Section 29A was inserted by section 99(4) of the Finance Act 2001 (c. 9); section 96(9) was amended by section 99(6) of, and paragraph 5 of Schedule 31 to, the Finance Act 2001.

M2 Section 26B was inserted by section 23(1) and (4) of the Finance Act 2002 (c. 23).