s 2
(1) Subject to the provisions of this section, the goods which are chargeable goods are those comprised in the Groups listed in Part I of Schedule 1 to this Act, other than goods which are exempt from all charge to tax under the said Part I; and the rates of tax chargeable in respect of chargeable goods of any class are those prescribed by the said Part I. (2) The list of Groups in the said Part I shall be interpreted in accordance with the rules set out at the beginning of the said Part I. (3) The Treasury may by order made by statutory instrument— (a) make any change in the classes of goods which are chargeable goods ; ; (b) substitute for the rate of tax chargeable in respect of goods of any class either— (i) any lower rate, or (ii) a higher rate at which tax is for the time being chargeable in respect of goods of another class ; (c) amend Part I of Schedule 1 to this Act. (4) Subsection (3) of section 39 of this Act applies to any order under this section which extends the incidence or increases the rate of tax ; and subsection (4) of that section applies to any other order under this section.