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This Order, which comes into force on 1st December 2008, reduces the rate of Value Added Tax by 142/7 percent to effect a reduction from 17.5 per cent to 15 per cent and makes a consequential change to the Value Added Tax Act 1994. This Order will have effect from 1st December 2008 to 30th November 2009.
A full Impact Assessment of the effect that this instrument will have on the costs of business and the voluntary sector is available from H M Revenue and Customs, 100 Parliament Street, London SW1A 2BQ and is annexed to the Explanatory Memorandum which is available alongside the instrument on the OPSI website.
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