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Statutory Instruments

2004 No. 777

VALUE ADDED TAX

The Value Added Tax (Reduced Rate) Order 2004

Made

17th March 2004

Laid before the House of Commons

17th March 2004

Coming into force

1st June 2004

The Treasury, in exercise of the powers conferred on them by section 29A of the Value Added Tax Act 1994( 1 ), hereby make the following Order:

1. This Order may be cited as the Value Added Tax (Reduced Rate) Order 2004 and comes into force on 1st June 2004.

2. Group 2 of Schedule 7A to the Value Added Tax Act 1994( 2 ) is amended as follows.

3. In paragraph 1 of the Notes after paragraph (g) insert—

“ (h) ground source heat pumps. ” .

John Heppell

Nick Ainger

Two of the Lords Commissioners Of Her Majesty’s Treasury

17th March 2004

( 1 )

1994 c. 23 ; section 29A was inserted by section 99(4) of the Finance Act 2001 (c. 9) .

( 2 )

Schedule 7A was inserted by section 99(5) of, and Schedule 31 to, the Finance Act 2001. Schedule 7A applies in place of Schedule A1 in relation to supplies made, and acquisitions and importations taking place, on or after 1st November 2001.

Status: This is the original version (as it was originally made).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 (Reduced Rate) Order 2004 (2004/777)
Version from: original only

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