2020 No. 1413
The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Extension of Time Period) (Coronavirus) Order 2020
Made
Laid before the House of Commons
Coming into force
The Treasury make the provision in article 2 of this Order in exercise of the powers conferred by section 29A(3) of the Value Added Tax Act 19941.
The Commissioners for Her Majesty’s Revenue and Customs make the provision in article 2 of this Order in exercise of the powers conferred by section 26B of the Value Added Tax Act 19942.
Citation and commencement1
This Order may be cited as the Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Extension of Time Period) (Coronavirus) Order 2020 and comes into force on 11thJanuary 2021.
Amendment of the Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 20202
In Articles 2 and 5 of the Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 20203, for “12th January 2021” substitute “31st March 2021”.
(This note is not part of the Order)