Statutory Instruments
2005 No. 3329
VALUE ADDED TAX
The Value Added Tax (Reduced Rate) (No. 2) Order 2005
Made
5th December 2005
Laid before the House of Commons
5th December 2005
Coming into force
1st January 2006
The Treasury make the following Order in exercise of the powers conferred on them by sections 29A and 96(9) of the Value Added Tax Act 1994( 1 ):
1. This Order may be cited as the Value Added Tax (Reduced Rate) (No. 2) Order 2005 and comes into force on 1st January 2006.
2. Group 2 of Part 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 (j) insert—
“ (k) boilers designed to be fuelled solely by wood, straw or similar vegetal matter. ” .
Tom Watson
Joan Ryan
Two of the Lords Commissioners of Her Majesty’s Treasury
5th December 2005
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. Group 2 of Schedule 7A has been amended by S.I. 2004/777 and S.I. 2005/726 .