2020 No. 728
Value Added Tax
The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020
Made
Laid before the House of Commons
Coming into force
The Treasury make the provisions in articles 1 to 4 of this Order in exercise of the powers conferred by sections 29A(3) and (4) and 96(9) of the Value Added Tax Act 1994 M1.
The Commissioners for Her Majesty's Revenue and Customs make the provisions in articles 1, 5 and 6 of this Order in exercise of the powers conferred by section 26B of the Value Added Tax Act 1994 M2.
Annotations:
Marginal Citations
M2
Section 26B was inserted by section 23(1) and (4) of the Finance Act 2002 (c. 23).
1994 c. 23. Section 29A was inserted by section 99(4) of the Finance Act 2001 (c. 9); section 96(9) was amended by section 99(6) of, and paragraph 5 of Schedule 31 to, the Finance Act 2001.