Finance (Covid-19 and Miscellaneous Provisions) Act 2022
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Amendment of section 46 of Value-Added Tax Consolidation Act 2010 | ||
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7. Section 46 of the Value-Added Tax Consolidation Act 2010 is amended, in subsection (1) by— | ||
(a) the substitution in paragraph (a) of “at any of the rates specified in paragraphs (b), (c), (ca), (caa), (cb) and (d) ” for “at any of the rates specified in paragraphs (b), (c), (ca) and (d) ”, | ||
(b) the substitution in paragraph (c) of “subject to paragraphs (ca), (caa) and (cb) ” for “subject to paragraphs (ca) and (cb) ”, | ||
(c) the insertion of the following paragraph after paragraph (ca): | ||
“(caa) during the period from 1 May 2022 to 31 October 2022, 9 per cent in relation to goods of a kind specified in paragraph 17(2) and (3) of Schedule 3 on which tax would, but for this paragraph, be chargeable in accordance with paragraph (c) ;”, | ||
and | ||
(d) the substitution in paragraph (cb) of “28 February 2023” for “31 August 2022”. |