Finance Act 2021 (c. 26)

PART 3 U.K. Other taxes

Value added tax U.K.

92 Extension of temporary 5% reduced rate for hospitality and tourism sectors U.K.

In Articles 2 and 5 of the Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020 (S.I. 2020/728), for “31st March 2021” substitute “ 30th September 2021 ”.