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

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Introduction

1 Citation and commencement

2 Amendment of Schedule 8 to the Value Added Tax Act 1994

3 In the table in Part 1 (index) insert at the…

4 In Part 2 (the Groups), after Group 19 insert— GROUP…

Signature

Explanatory note

Amendment of Schedule 8 to the Value Added Tax Act 19943.

In the table in Part 1 (index) insert at the appropriate alphabetical place—

“Personal protective equipment (coronavirus)

Group 20”