2 Schedule A1 (Charge at Reduced Rate) to the Value Added Tax Act 1994 shall be amended in accordance with articles 3 and 4 below.
1994 c. 23; Schedule A1 was inserted by section 21(3) and (6) of the Finance Act 1995 (c. 4) and was amended by S.I.1998/1375 and Schedule 35 to the Finance Act 2000 (c. 17).