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Statutory Instruments

2003 No. 24

VALUE ADDED TAX

The Value Added Tax (Health and Welfare) Order 2003

Made

9th January 2003

Laid before the House of Commons

9th January 2003

Coming into force

31st January 2003

The Treasury, in exercise of the powers conferred on them by section 31(2) of the Value Added Tax Act 1994( 1 ) and of all other powers enabling them in that behalf, hereby make the following Order:

1. This Order may be cited as the Value Added Tax (Health and Welfare) Order 2003 and comes into force on 31st January 2003.

2. Group 7 (Health and Welfare)( 2 ) of Schedule 9 to the Value Added Tax Act 1994 (Exemptions) shall be varied in accordance with article 3 below.

3. In paragraph (b) of item 9 after “a state-regulated private welfare institution” insert “or agency”.

Jim Fitzpatrick

Philip Woolas

Two of the Lords Commissioners of Her Majesty’s Treasury

9th January 2003

( 1 )

1994 c. 23 .

( 2 )

Group 7 was amended by S.I. 1996/2949 ; section 23(1) of and Schedule 4 to the Nurses, Midwives and Health Visitors Act 1997 (c. 24) ; S.I. 1998/1294 ; S.I. 1999/1575 ; S.I. 2002/762 .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Value Added Tax (Health and Welfare) Order 2003 (2003/24)

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