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The Value Added Tax (Reduced Rate) (Energy-Saving Materials) Order 2019

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Explanatory Memorandum
Explanatory Memorandum
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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Amendment of Group 2 of Schedule 7A to the Value Added Tax Act 1994

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5. In Note 1 (meaning of “energy-saving materials”) omit paragraphs (f) and (g).

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