1. Introductory Text

  2. 1.Citation, commencement and effect

  3. 2.Amendment of Schedule 8 to the Value Added Tax Act 1994

  4. 3.In Part 1 (index to zero-rated supplies of goods and...

  5. 4.In Part 2 after Group 16 insert— GROUP 17—EMISSIONS ALLOWANCES...

  6. Signature

  7. Explanatory Note