Part ICustoms and Excise, Value Added Tax and Car Tax
Chapter IIValue Added Tax
13Rate
1
In section 9(1) of the [1983 c. 55.] Value Added Tax Act 1983 (rate of tax) for “15 per cent.” there shall be substituted “17.50 per cent.”
2
This section shall be deemed to have come into force on 1st April 1991.