The Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008
 

The Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008

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The Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008 List of acts
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CONTENTS

Statutory Instruments

2008 No. 1410

Value Added Tax

The Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008

Made: 2nd June 2008

Laid before the House of Commons: 3rd June 2008

Coming into force: 30th June 2008

 

The Treasury make the following Order in exercise of the powers conferred by section 29A of the Value Added Tax Act 1994(1):

1.  This Order may be cited as the Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008 and comes into force on 30th June 2008.

2.  Schedule 7A to the Value Added Tax Act 1994 (charge at reduced rate)(2) is amended as follows.

3.  The reduced rate provided for in Group 11 (smoking cessation products)(3) shall have effect in relation to supplies made on or after 1st July 2008.

 
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