The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Extension of Time Period) (Coronavirus) Order 2020
This Order amends the Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020 (S.I. 2020/728) to extend the period during which the reduced rate relief will apply.
Lifecycle
Department
Made
03 Dec 2020
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In force
11 Jan 2021
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the provision in article 2 of this Order in exercise of the powers conferred by section 26B of the Value Added Tax Act 1994.
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