Legislation – The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Extension of Time Period) (Coronavirus) Order 2020
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The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Extension of Time Period) (Coronavirus) Order 2020
2020 No. 1413
Value Added Tax
The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Extension of Time Period) (Coronavirus) Order 2020
Made
Laid before the House of Commons
Coming into force
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 19941.
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 19942.