The Value Added Tax (Reduced Rate) (No. 2) Order 2005
This Order, which comes into force on 1st January 2006, amends Group 2 of Part 2 of Schedule 7A to the Value Added Tax Act 1994 (“Group 2”). Part 2 of Schedule 7A contains the Groups of supplies of goods and services that are subject to the reduced rate of VAT of 5%.