SCHEDULES

SCHEDULE 31 Value added tax: re-enactment of reduced rate provisions

Part 2 Consequential amendments

Value Added Tax Act 1994 (c. 23)

5 In section 96(9) of the Value Added Tax Act 1994 (notes in Schedules 8 and 9 to be used for interpretation and capable of being varied), after “Schedules” insert “7A,”.