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