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2.—(1) Schedule 8 to the Value Added Tax Act 1994 (zero-rating)(1) is amended as follows.
(2) In Part 1 (index to zero-rated supplies of goods and services) omit—
“Emissions allowances Group 17”
(3) In Part 2 (the groups) omit Group 17 (Emissions Allowances).
Schedule 8 has been amended on a number of occasions but the only relevant amendment was effected by SI 2009/2093.
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