The Value Added Tax (Emissions Allowances) Order 2010

• Citation: S.I. 2010/2549
• Sections: 2

Section 1

(1) This Order may be cited as the Value Added Tax (Emissions Allowances) Order 2010.

(2) This Order comes into force on 1st November 2010 and has effect in relation to supplies made on or after that date.

Section 2

(1) Schedule 8 to the Value Added Tax Act 1994 (zero-rating) is amended as follows.

(2) In Part 1 (index to zero-rated supplies of goods and services) omit—

“Emissions allowances Group 17”

(3) In Part 2 (the groups) omit Group 17 (Emissions Allowances).