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
1994 c. 23 . Section 29A was inserted by section 99(4) of the Finance Act 2001 (c. 9) .
Section 26B was inserted by section 23(1) and (4) of the Finance Act 2002 (c. 23) .
2020/728 .