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Statutory Instruments

2020 No. 698

Value Added Tax

The Value Added Tax (Zero Rate for Personal Protective Equipment) (Extension) (Coronavirus) Order 2020

Made

7th July 2020

Laid before the House of Commons

8th July 2020

Coming into force

30th July 2020

The Treasury make this Order in exercise of the power conferred by section 30(4) of the Value Added Tax Act 1994( 1 ).

Citation and commencement

1. This Order may be cited as the Value Added Tax (Zero Rate for Personal Protective Equipment) (Extension) (Coronavirus) Order 2020 and comes into force on 30th July 2020.

Amendment of Group 20 of Schedule 8 to the Value Added Tax Act 1994

2. Group 20 of Schedule 8 to the Value Added Tax Act 1994(zero-rating: personal protective equipment, coronavirus)( 2 ) is amended as follows.

3. In Item 1 for “31st July 2020” substitute “31st October 2020”.

Maggie Throup

Rebecca Harris

Two of the Lords Commissioners for Her Majesty’s Treasury

7th July 2020

( 1 )

1994 c. 23 .

( 2 )

Group 20 was inserted by S.I. 2020/458 with effect from 1st May 2020.

Status: This is the original version (as it was originally made).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 (Zero Rate for Personal Protective Equipment) (Extension) (Coronavirus) Order 2020 (2020/698)

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