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Legislation
Finance Act 2021

Crossheading Value added tax

  • Section 92 Extension of temporary 5% reduced rate for hospitality and tourism sectors
  • Section 93 Temporary 12.5% reduced rate for hospitality and tourism sectors
  • Section 94 Extending digital record-keeping for VAT purposes to all businesses
  • Section 95 Distance selling: Northern Ireland
  • Section 96 Distance selling: power to make further provision
  • Section 97 Supply of imported works of art etc
  • Section 98 Continuing effect of principle preventing the abuse of the VAT system
  • Section 99 Deferring VAT payment by reason of the coronavirus emergency
  • Section 100 Refunds to S4C
  1. Value added tax
  2. Extension of temporary 5% reduced rate for hospitality and tourism sectors

Section 92 | Extension of temporary 5% reduced rate for hospitality and tourism sectors

From legislation.gov.uk

In Articles 2 and 5 of the Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020 (S.I. 2020/728), for “31st March 2021” substitute “ 30th September 2021 ”.

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