The Value Added Tax (Reduced Rate) Order 2005

• Citation: S.I. 2005/726
• Sections: 3

Section 1

This Order may be cited as the Value Added Tax (Reduced Rate) Order 2005 and comes into force on 7th April 2005.

Section 2

Group 2 of Part II of Schedule 7A to the Value Added Tax Act 1994 is amended as follows.

Section 3

In paragraph 1 of the Notes after paragraph (h) insert—

(i) air source heat pumps;

(j) micro combined heat and power units.