This Order, which comes into force on 1st July 2006, amends Schedule 7A to the Value Added Tax Act 1994. Part 2 of that Schedule contains the Groups of supplies of goods and services that are subject to the reduced rate of VAT of 5% and Part 1 of that Schedule contains the Index to those Groups.
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This Order may be cited as the Value Added Tax (Reduced Rate) Order 2006 and comes into force on 1st July 2006.