🔆 📖 ➕ 👤

Statutory Instruments

2023 No. 388

Value Added Tax

The Value Added Tax Act 1994 (Schedule 9) (Exemptions: Health and Welfare) (Amendment) Order 2023

Made

28th March 2023

Laid before the House of Commons

29th March 2023

Coming into force

1st May 2023

The Treasury, in exercise of the powers conferred by sections 31(2) and 96(9) of the Value Added Tax Act 1994( 1 ), make the following Order:

Citation and Commencement

1. This Order may be cited as the Value Added Tax 1994 (Schedule 9) (Exemptions: Health and Welfare) (Amendment) Order 2023 and comes into force on 1st May 2023.

Amendment of Group 7 of Schedule 9 to the Value Added Tax Act 1994

2. In Part 2 of Schedule 9 to the Value Added Tax Act 1994 (exemptions), in Group 7 (health and welfare)( 2 ), in Note (2A), after “services are wholly performed” insert “or directly supervised” .

Andrew Stephenson

Steve Double

Two Lords Commissioners for His Majesty’s Treasury

28th March 2023

( 1 )

1994 c. 23 . Section 96(9) was amended by paragraph 5 of Schedule 31 to the Finance Act 2001 (c. 9) .

( 2 )

Relevant amending instruments are S.I. 1996/2949 , S.I 2007/206 and S.I. 2010/231 .

1. Citation and Commencement

2. Amendment of Group 7 of Schedule 9 to the Value Added Tax Act 1994

Status: This is the original version (as it was originally made).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 Act 1994 (Schedule 9) (Exemptions: Health and Welfare) (Amendment) Order 2023 (2023/388)

Displaying information

Hover over an italicised word to see the definition.
Click on an italicised word to scroll to the definition.
Hover over a superscript footnote to see its content.
Hover over a reference to legislation for a link to that instrument.
Hover over a subscript commencement note to see commencement information for provisions with particular commencement complexity e.g. where there has been commencement by geography or for specified purposes.
Commencement information is also set out in the section below under the 'Commencement' tab (in addition to any commencement provisions in the instrument itself).

Status of this instrument

The status of this instrument is provided at the top. For upcoming changes (and any changes not yet applied) refer to the 'Future Changes' tab below.

footnote	commentary	transitional and savings	in force status	related provisions	geo extent	insert/omit	source count	in force adj

Defined Term	Section/Article	ID	Scope of Application

This instrument is derived from the version at www.legislation.gov.uk. To see a list of all amendments (including any to be made) check the resources page for this instrument on their website. Note, the status of this instrument is given above.

This instrument is derived from the version at www.legislation.gov.uk. To see original commencement information, check the resources page associated with this instrument. n.b. commencement information for marked amendments is embedded in the relevant footnote.

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.