Finance Act 2023
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Amendment of Value-Added Tax Consolidation Act 2010 | ||
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5. The Value-Added Tax Consolidation Act 2010 is amended— | ||
(a) with effect as on and from 23 February 2023, in section 46(1)— | ||
(i) in paragraph (caa), by the substitution of “31 October 2023” for “28 February 2023”, and | ||
(ii) in paragraph (cb), by the substitution of “31 August 2023” for “28 February 2023”, | ||
(b) with effect as on and from 1 January 2023, in Part 2 of Schedule 2, in paragraph 11(5), by the substitution of the following clause for clause (a): | ||
“(a) The supply of Covid-19 in vitro diagnostic medical devices where those devices comply with the requirements of European Union legislation (or the law of a Member State giving effect to such legislation) applicable to such devices, including Directive 98/79/EC of the European Parliament and of the Council of 27 October 19987 and Regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 20178 .”, | ||
and | ||
(c) with effect as on and from 1 May 2023— | ||
(i) in Part 2 of Schedule 2, by the insertion of the following paragraph after paragraph 13: | ||
“Solar panels | ||
14. The supply and installation of solar panels on or adjacent to immovable goods, being private dwellings.”, | ||
and | ||
(ii) in Part 2 of Schedule 3, in paragraph 9(1), by the insertion of “other than the supply and installation of solar panels as specified in paragraph 14 of Schedule 2,” after “fixtures,”. | ||