Statutory Instruments
2010 No. 2549
Value Added Tax
The Value Added Tax (Emissions Allowances) Order 2010
Approved by the House of Commons
Made
19th October 2010
Laid before the House of Commons
20th October 2010
Coming into force
1st November 2010
The Treasury, in exercise of the powers conferred by sections 30(4) and 96(9) of the Value Added Tax Act 1994( 1 ), make the following Order:
1. —(1) This Order may be cited as the Value Added Tax (Emissions Allowances) Order 2010.
(2) This Order comes into force on 1st November 2010 and has effect in relation to supplies made on or after that date.
2. —(1) Schedule 8 to the Value Added Tax Act 1994 (zero-rating)( 2 ) is amended as follows.
(2) In Part 1 (index to zero-rated supplies of goods and services) omit—
“Emissions allowances Group 17”
(3) In Part 2 (the groups) omit Group 17 (Emissions Allowances).
Jeremy Wright
Angela Watkinson
Two of the Lords Commissioners of Her Majesty’s Treasury
19th October 2010
1994 c. 23 ; section 96(9) was amended by section 99(6) of, and paragraph 5 of Schedule 31 to the Finance Act 2001 (c. 9) .
Schedule 8 has been amended on a number of occasions but the only relevant amendment was effected by SI 2009/2093 .