SCHEDULES

SCHEDULE 3VAT: supplementary charge and orders changing rate

Part 6Amendments of VATA 1994

25

1

VATA 1994 is amended as follows.

2

In section 2(2) (orders increasing or decreasing rate of VAT), after “such order” insert “ that has not previously expired or been revoked ”.

3

In section 97 (orders, rules and regulations), after subsection (4) insert—

4A

Where an order under section 2(2) is in force, the reference in subsection (4)(c)(i) of this section to the rate of VAT in force under section 2 at the time of the making of an order is a reference to the rate which would be in force at that time if no such order had been made.