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Statutory Instruments

2020 No. 1413

Value Added Tax

The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Extension of Time Period) (Coronavirus) Order 2020

Made

at 9.44 a.m. on 3rd December 2020

Laid before the House of Commons

at 1.30 p.m. on 3rd December 2020

Coming into force

11th January 2021

The Treasury make the provision in article 2 of this Order in exercise of the powers conferred by section 29A(3) of the Value Added Tax Act 1994( 1 ).

The Commissioners for Her Majesty’s Revenue and Customs make the provision in article 2 of this Order in exercise of the powers conferred by section 26B of the Value Added Tax Act 1994( 2 ).

Citation and commencement

1. This Order may be cited as the Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Extension of Time Period) (Coronavirus) Order 2020 and comes into force on 11th January 2021.

Amendment of the Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020

2. In Articles 2 and 5 of the Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020( 3 ), for “12th January 2021” substitute “31st March 2021”.

James Morris

Maggie Throup

Two of the Lords Commissioners of Her Majesty’s Treasury

2nd December 2020

Justin Holliday

Penny Ciniewicz

Two of the Commissioners for Her Majesty’s Revenue and Customs

At 9.44 a.m. on 3rd December 2020

( 1 )

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

( 2 )

Section 26B was inserted by section 23(1) and (4) of the Finance Act 2002 (c. 23) .

( 3 )

2020/728 .

Status: This is the original version (as it was originally made).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) (Hospitality and Tourism) (Extension of Time Period) (Coronavirus) Order 2020 (2020/1413)

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