Statutory Instruments
2005 No. 726
VALUE ADDED TAX
The Value Added Tax (Reduced Rate) Order 2005
Made
16th March 2005
Laid before the House of Commons
16th March 2005
Coming into force
7th April 2005
The Treasury, in exercise of the powers conferred upon them by sections 29A and 96(9) 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 2005 and comes into force on 7th April 2005.
2. Group 2 of Part II of Schedule 7A to the Value Added Tax Act 1994( 2 ) is amended as follows.
3. In paragraph 1 of the Notes after paragraph (h) insert—
“ (i) air source heat pumps;
(j) micro combined heat and power units. ” .
Jim Murphy
Nick Ainger
Two of the Lords Commissioners of Her Majesty’s Treasury
16th March 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 was amended by the Value Added Tax (Reduced Rate) Order 2004 (S.I. 2004/777 ).