The Value Added Tax (Reduced Rate) (No. 2) Order 2007

• Citation: S.I. 2007/3448
• Sections: 4

Section 1

This Order may be cited as the Value Added Tax (Reduced Rate) (No. 2) Order 2007 and comes into force on 1st January 2008.

Section 2

Group 7 of Schedule 7A to the Value Added Tax Act 1994 (charge at reduced rate for residential renovations and alterations) is amended as follows.

Section 3

In sub-paragraphs (2), (3)(a), (3)(b)(ii) and (3)(c) of paragraph 3 of the Notes, for “3 years” substitute “2 years”.

Section 4

Accordingly, in the heading of that paragraph for “3 years” substitute “2 years”.