Part I U.K. CUSTOMS AND EXCISE, VALUE ADDED TAX AND CAR TAX

CHAPTER II U.K. VALUE ADDED TAX

13 Rate. U.K.

(1) In section 9(1) of the M1 Value Added Tax Act 1983 (rate of tax) for “15 per cent. there shall be substituted “ 17.50 per cent. ”

(2) This section shall be deemed to have come into force on 1st April 1991.

Marginal Citations

M1 1983 c. 55.