HC Deb 23 April 2002 vol 384 c297



(1) In Schedule 6 to the Finance Act 2000, in sub-paragraph (2)(a) of paragraph 101—

  1. (a) in sub-paragraph (ii) for "18 and 21, or" there shall be substituted "15, 18 and 21,";
  2. (b) before the word "and" at the end of sub-paragraph (iii) there shall be inserted "or (iv) a reduced-rate supply (or reduced-rate supplies),".
(2) This Resolution shall apply in relation to certificates given in respect of any supplies made on or after 24th April 2002.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.