SCHEDULE 31U.K. VALUE ADDED TAX: RE-ENACTMENT OF REDUCED RATE PROVISIONS
Part 2U.K. CONSEQUENTIAL AMENDMENTS
Value Added Tax Act 1994 (c.23)U.K.
2In 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 ”.