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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 .

Status: This is the original version (as it was originally made).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)
Version from: original only

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