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United Kingdom
The Value Added Tax (Change of Rate) Order 2008

The Value Added Tax (Change of Rate) Order 2008

In forceThis text since 24 Nov 2008law://uk/uksi/2008/3020@2026-11-12

Version in force on

Where

EnglandNorthern IrelandScotlandWales

Contents

1 This Order may be cited as the Value Added Tax...
2 The Value Added Tax Act 1994 shall be amended as...
3 In section 2(1) (rate of VAT), the rate of tax...
4 In section 21(4) (value of imported goods) for “28.58” substitute...

Contents

1 This Order may be cited as the Value Added Tax...
2 The Value Added Tax Act 1994 shall be amended as...
3 In section 2(1) (rate of VAT), the rate of tax...
4 In section 21(4) (value of imported goods) for “28.58” substitute...

Article 1 #

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

Article 2 #

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

Article 3 #

In section 2(1) (rate of VAT), the rate of tax charged by virtue of that section shall be decreased by 14²/₇ per cent.

Article 4 #

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

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

Key facts

Type: Statutory instrument · UKSI 2008/3020
Made by: UK Government (statutory instrument)
Extent: England, Wales, Scotland and Northern Ireland

History · 1 version

24 Nov 2008Reading

Connections

Repealed by 1: Finance Act 2009