2010 No. 2549
Value Added Tax
The Value Added Tax (Emissions Allowances) Order 2010
Approved by the House of Commons
Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred by sections 30(4) and 96(9) of the Value Added Tax Act 19941, make the following Order:
1
1
This Order may be cited as the Value Added Tax (Emissions Allowances) Order 2010.
2
This Order comes into force on 1st November 2010 and has effect in relation to supplies made on or after that date.
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1
Schedule 8 to the Value Added Tax Act 1994 (zero-rating)2 is amended as follows.
2
In Part 1 (index to zero-rated supplies of goods and services) omit—
“Emissions allowances Group 17”
3
In Part 2 (the groups) omit Group 17 (Emissions Allowances).
Jeremy WrightAngela WatkinsonTwo of the Lords Commissioners of Her Majesty’s Treasury
EXPLANATORY NOTE
(This note is not part of the Order)