The Value Added Tax (Change of Rate) Order 2008

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Statutory Instrument

Citation

S.I. 2008/3020

As at

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Sections

Source

Section 1

This Order may be cited as the Value Added Tax (Change of Rate) Order 2008 and comes into force on 1st December 2008.

Section 2

The Value Added Tax Act 1994 shall be amended as follows.

Section 3

In section 2(1) (rate of VAT ) , the rate of tax charged by virtue of that section shall be decreased by 14 2 / 7 per cent.

Section 4

In section 21(4) (value of imported goods) for “28.58” substitute “33.34”.

4 sections

Cite this legislation

The Value Added Tax (Change of Rate) Order 2008 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2008-3020

Contains public sector information licensed under the Open Government Licence v3.0.

本頁資料來源：legislation.gov.uk (The National Archives)·整理提供：法律人 LawPlayer· lawplayer.com