Statutory Instruments

2000 No. 2954

VALUE ADDED TAX

The Value Added Tax (Reduced Rate) Order 2000

Approved by the House of Commons

Made

2nd November 2000

Laid before the House of Commons

2nd November 2000

Coming into force

1st January 2001

The Treasury, in exercise of the powers conferred on them by section 2(1C) of the Value Added Tax Act 1994(1) and of all other powers enabling them in that behalf, hereby make the following Order:

(1)

1994 c. 23; subsection (1C) was inserted by section 21(2) of the Finance Act 1995 (c. 4).