http://www.legislation.gov.uk/id/ukpga/2001/9/schedule/31

SCHEDULES

SCHEDULE 31 VALUE ADDED TAX: RE-ENACTMENT OF REDUCED RATE PROVISIONS

Part 2 CONSEQUENTIAL AMENDMENTS

2Value Added Tax Act 1994 (c.23)

In section 2 of the Value Added Tax Act 1994 (rate of VAT), in each of subsections (2) and (3) (power to vary rate by up to 25% for up to one year), after “for the time being in force” insert “ under this section ”.