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The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020
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Statutory Instruments
2020 No. 728
Value Added Tax
The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020
Made
13th July 2020
Laid before the House of Commons
14th July 2020
Coming into force
15th July 2020
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(1).
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(2).
(1)
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.
(2)
Section 26B was inserted by section 23(1) and (4) of the Finance Act 2002 (c. 23).
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