2005 No. 726
VALUE ADDED TAX
The Value Added Tax (Reduced Rate) Order 2005
Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred upon them by sections 29A and 96(9) of the Value Added Tax Act 19941, hereby make the following Order:
1
This Order may be cited as the Value Added Tax (Reduced Rate) Order 2005 and comes into force on 7th April 2005.
2
Group 2 of Part II of Schedule 7A to the Value Added Tax Act 19942 is amended as follows.
3
In paragraph 1 of the Notes after paragraph (h) insert—
i
air source heat pumps;
j
micro combined heat and power units.
Jim MurphyNick AingerTwo of the Lords Commissioners of Her Majesty’s Treasury
(This note is not part of the Order)