The Value Added Tax (Reduced Rate) (Supplies of Domestic Fuel or Power) Order 2008

• Citation: S.I. 2008/2676
• Sections: 2

Section 1 Citation and Commencement

This Order may be cited as the Value Added Tax (Reduced Rate) (Supplies of Domestic Fuel or Power) Order 2008 and comes into force on 1st November 2008.

Section 2 Amendment of Group 1 of Schedule 7A to the Value Added Tax Act 1994

In Schedule 7A to the Value Added Tax Act 1994 (reduced rate: supplies of domestic fuel or power) , in paragraph 1(3) of the Notes to Group 1, insert at the end—

, unless the oil is—

(a) kerosene in respect of which a relevant declaration has been made under section 13AC(3) of that Act (use of rebated kerosene for private pleasure-flying) ; or

(b) oil in respect of which a relevant declaration has been made under section 14E(3) of that Act (use of rebated heavy oil for private pleasure craft)