Section 193: Reduced rate for energy-saving materials

Finance Act 2013 · 2013 c. 29View on legislation.gov.uk

Part 4: Excise duties and other taxes

Group 2 (installation of energy-saving materials) of Part 2 of Schedule 7A to VATA 1994 (reduced rate supplies of goods and services) is amended as follows.

For items 1 and 2 substitute—

Omit Note 3 (meaning of "use for a relevant charitable purpose").

The amendments made by this section have effect in relation to supplies made on or after 1 August 2013.

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