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| | The Amendments have been arranged in accordance with the Order of the House |
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| NEW CLAUSES, AMENDMENTS TO CLAUSES, NEW SCHEDULES AND AMENDMENTS TO |
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| SCHEDULES RELATING TO VALUE ADDED TAX |
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| Mr Chancellor of the Exchequer |
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| To move the following Clause:— |
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| | ‘(1) | In Schedule 10A to VATA 1994 (face-value vouchers), after paragraph 7 insert— |
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| | “Exclusion of single purpose vouchers |
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| | 7A | Paragraphs 2 to 4, 6 and 7 do not apply in relation to the issue, or any |
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| | subsequent supply, of a face-value voucher that represents a right to |
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| | receive goods or services of one type which are subject to a single rate |
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| | (2) | The amendment made by subsection (1) has effect in relation to supplies of face- |
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| | value vouchers issued on or after 10 May 2012. |
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| | (3) | Subsection (4) applies where— |
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| | (a) | a face-value voucher issued before 10 May 2012 is used on or after that |
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| | date to obtain goods or services, |
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| | (b) | paragraphs 2 to 4, 6 and 7 of Schedule 10A to VATA 1994 would not |
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| | have applied in relation to the issue, or any subsequent supply, of the |
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| | voucher because of paragraph 7A of that Schedule if the voucher had |
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| | been issued on or after 10 May 2012, and |
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| | (c) | VAT is not payable under the law of another member State on the supply |
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| | of the voucher to the user. |
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| | (4) | The use of the voucher is to be treated for the purposes of VATA 1994 as a supply |
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| | of the goods or services by the person from whom they are obtained to the user of |
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| | Sixth form colleges (exemption from VAT) |
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| To move the following Clause:— |
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| | ‘In Schedule 9 to the Value Added Tax Act 1994 (Exemptions), in Group 6 |
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| | (Education), the following shall be added at the end of Note (1) (description of |
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| | “(g) | a sixth form college”.’. |
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| To move the following Clause:— |
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| | ‘No new Order shall be made under section 30(4) or 31(2) of the Value Added |
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| | Tax Act 1994 unless the Chancellor of the Exchequer has fully reviewed the |
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| | impact of any such Order on jobs, living standards and businesses, making |
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| | reference to the HMRC Consultation “VAT: Addressing Borderline Anomalies”, |
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| | and placed a copy of the review in the Library of the House of Commons.’. |
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| To move the following Clause:— |
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| | ‘(1) | In section 2(1) of the Value Added Tax Act 1994 (Rate of VAT) for “20 per cent.” |
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| | substitute “17.5 per cent.”. |
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| | (2) | Subsection (1) shall have effect from Royal Assent and shall expire at such time |
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| | as the Government presents to Parliament a report stating that the UK economy |
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| | has returned to strong growth.’. |
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| Mr Chancellor of the Exchequer |
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| Page 115, line 3 [Clause 195], at end insert— |
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| | ‘(1) | Schedule (Categorisation of supplies) contains provision about the categorisation |
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| | of supplies for the purposes of value added tax.’. |
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| Mr Chancellor of the Exchequer |
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| To move the following Schedule:— |
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| | ‘Categorisation of supplies |
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| | 1 | Part 2 of Schedule 8 of VATA 1994 (zero-rating) is amended as follows. |
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| | 2 (1) | Group 1 (food) is amended as follows. |
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| | (2) | After excepted item 4 insert— |
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| | “4A | Sports drinks that are advertised or marketed as products designed |
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| | to enhance physical performance, accelerate recovery after exercise |
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| | or build bulk, and other similar drinks, including (in either case) |
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| | syrups, concentrates, essences, powders, crystals or other products |
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| | for the preparation of such drinks.” |
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| | (3) | In Note (3), omit the words from “and for the purposes of paragraph (b) above” |
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| | (4) | After that Note insert— |
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| | “(3A) | For the purposes of Note (3), in the case of any supplier, the premises |
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| | on which food is supplied include any area set aside for the |
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| | consumption of food by that supplier’s customers, whether or not the |
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| | area may also be used by the customers of other suppliers. |
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| | (3B) | “Hot food” means food which (or any part of which) is hot at the time |
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| | it is provided to the customer and— |
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| | (a) | has been heated for the purposes of enabling it to be consumed |
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| | (b) | has been heated to order, |
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| | (c) | has been kept hot after being heated, |
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| | (d) | is provided to a customer in packaging that retains heat |
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| | (whether or not the packaging was primarily designed for that |
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| | purpose) or in any other packaging that is specifically |
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| | designed for hot food, or |
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| | (e) | is advertised or marketed in a way that indicates that it is |
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| | (3C) | For the purposes of Note (3B)— |
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| | (a) | something is “hot” if it is at a temperature above the ambient |
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| | (b) | something is “kept hot” after being heated if the supplier |
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| | stores it in an environment which provides, applies or retains |
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| | heat, or takes other steps to ensure it remains hot or to slow |
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| | down the natural cooling process. |
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| | (3D) | In Notes (3B) and (3C), references to food being heated include |
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| | references to it being cooked or reheated.” |
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| | 3 (1) | Group 6 (protected buildings) is amended as follows. |
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| | (2) | Omit items 2 and 3 (approved alterations and building materials). |
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| | (3) | In Note (3), for “(12) to (14) and (22) to (24)” substitute “and (12) to (14)”. |
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| | (4) | For Note (4) substitute— |
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| | “(4) | For the purposes of item 1, a protected building is not to be regarded |
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| | as substantially reconstructed unless, when the reconstruction is |
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| | completed, the reconstructed building incorporates no more of the |
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| | original building (that is to say, the building as it was before the |
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| | reconstruction began) than the external walls, together with other |
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| | external features of architectural or historic interest.” |
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| | (5) | In Note (5), in paragraphs (a), (b) and (c) omit “or other supply”. |
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| | (6) | Omit Notes (6) to (11). |
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| | 4 (1) | Group 9 (caravans and houseboats) is amended as follows. |
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| | (2) | For item 1 substitute— |
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| | | “1 Caravans which exceed the limits of size of a trailer for the time |
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| | being permitted to be towed on roads by a motor vehicle having a |
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| | maximum gross weight of 3,500 kilogrammes and which— |
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| | (a) | were manufactured to standard BS 3632:2005 approved by |
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| | the British Standards Institution, or |
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| | (b) | are second hand, were manufactured to a previous version of |
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| | standard BS 3632 approved by that Institution and were |
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| | occupied before 6 April 2013.” |
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| | (3) | In item 3 for “5(3)” substitute “5(4)”. |
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| | (4) | In the Note for “item 3” substitute “item 4”. |
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| | Land: self storage and facilities to supply hairdressing services |
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| | 1 (1) | In Part 2 of Schedule 9 to VATA 1994 (exemptions), Group 1 (land) is |
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| | (2) | In item 1, after paragraph (k) insert— |
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| | “(ka) | the grant of facilities for the self storage of goods;”. |
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| | (3) | In that item, omit “and” at the end of paragraph (m) and after that paragraph |
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| | “(ma) | the grant of facilities to a person who uses the facilities wholly |
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| | or mainly to supply hairdressing services; and”. |
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| | (4) | In that item, in paragraph (n), for “(m)” substitute “(ma)”. |
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| | (5) | After Note (15) insert— |
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| | “(15A) | In paragraph (ka)— |
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| | “facilities for the self storage of goods” means the use of a relevant |
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| | structure for the storage of goods by the person (or persons) to |
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| | whom the grant of facilities is made, and |
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| | “goods” does not include live animals. |
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| | (15B) | For the purposes of Note (15A), use by a person with the permission |
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| | of the person (or any of the persons) to whom the grant of facilities |
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| | is made counts as use by the person (or persons) to whom that grant |
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| | (15C) | A grant of facilities for the self storage of goods does not fall within |
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| | (a) | the person making the grant (“P”)— |
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| | (i) | is doing so in circumstances where the relevant |
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| | structure used is, or forms part of, a relevant capital |
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| | (ii) | is connected with any person who uses that |
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| | relevant structure for the self storage of goods, |
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| | (b) | the grant is made to a charity which uses the relevant |
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| | structure solely otherwise than in the course of a business, |
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| | (c) | in a case where the relevant structure is part of a building, |
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| | its use for the storage of goods by the person (or persons) |
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| | to whom the grant is made is ancillary to other use of the |
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| | building by that person (or those persons). |
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| | (15D) | In Notes (15A) and (15C) “relevant structure” means the whole or |
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| | (a) | a container or other structure that is fully enclosed, or |
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| | (15E) | In Note (15C)(a)(i) “relevant capital item” means a capital item |
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| | (a) | is subject to adjustments of input tax deduction by P under |
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| | regulations made under section 26(3), and |
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| | (b) | has not yet reached the end of its prescribed period of |
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| | (6) | After Note (16) insert— |
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| | “(17) | Paragraph (ma) does not apply to a grant of facilities which |
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| | provides for the exclusive use, by the person to whom the grant is |
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| | made, of a whole building, a whole floor, a separate room or a |
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| | clearly defined area, unless the person making the grant or a person |
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| | connected with that person provides or makes available (directly or |
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| | indirectly) services related to hairdressing for use by the person to |
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| | (18) | For the purposes of Note (17)— |
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| | (a) | “services related to hairdressing” means the services of a |
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| | hairdresser’s assistant or cashier, the booking of |
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| | appointments, the laundering of towels, the cleaning of the |
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| | facilities subject to the grant, the making of refreshments |
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| | and other similar services typically used in connection with |
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| | hairdressing, but does not include the provision of utilities |
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| | or the cleaning of shared areas in a building, and |
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| | (b) | it does not matter if the services related to hairdressing are |
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| | shared with other persons. |
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| | (19) | For the purposes of Notes (15C) and (17) any question whether a |
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| | person is connected with any other person is to be determined in |
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| | accordance with section 1122 of the Corporation Tax Act 2010 |
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| | Supplies chargeable at reduced rate |
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| | 1 (1) | Schedule 7A to VATA 1994 (charged at reduced rate) is amended as follows. |
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| | (2) | In Part 1 (index to reduced-rate supplies of goods and service), at the |
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| | appropriate place insert— |
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| | (3) | In Part 2 (the groups), at the end insert— |
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| | 1 | Supplies of caravans which exceed the limits of size of a trailer for |
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| | the time being permitted to be towed on roads by a motor vehicle |
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| | having a maximum gross weight of 3,500 kilogrammes. |
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| | 2 | The supply of such services as are described in paragraph 1(1) or |
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| | 5(4) of Schedule 4 in respect of a caravan within item 1. |
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| | | This Group does not include— |
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| | (a) | removable contents other than goods of a kind mentioned in item 4 of Group |
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| | (b) | the supply of accommodation in a caravan.” |
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| | Commencement and transitional provision |
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| | 1 (1) | Subject to sub-paragraphs (2) and (3), the amendments made by this Schedule |
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| | come into force on 1 October 2012. |
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| | (2) | Paragraphs 4 and 6 come into force on 6 April 2013. |
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| | (3) | Paragraph 3(2) to (6) comes into force, in relation to relevant supplies, on 1 |
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| | (4) | A supply is “relevant” if it is— |
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| | (a) | a supply of any services, other than excluded services, which is |
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| | (i) | in the course of an approved alteration of a protected building, |
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| | (ii) | pursuant to a written contract entered into, or a relevant |
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| | consent applied for, before 21 March 2012, or |
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| | (b) | a supply of building materials which is made— |
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| | (i) | to a person to whom the supplier is supplying services within |
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| | paragraph (a) which include the incorporation of the materials |
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| | into the building (or its site) in question, and |
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| | (ii) | pursuant to a written contract entered into, or a relevant |
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| | consent applied for, before 21 March 2012. |
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| | (5) | In relation to supplies made on or after 1 October 2012 but before 1 October |
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| | 2015, Group 6 has effect as if, for the purposes of item 1 of that Group, a |
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| | protected building were also regarded as substantially reconstructed if sub- |
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| | paragraph (6) or (7) applies. |
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| | (6) | This sub-paragraph applies if at least three-fifths of the works carried out to |
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| | effect the reconstruction (measured by reference to cost) are of such a nature |
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| | that the supply of services (other than excluded services), materials and other |
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| | items to carry out the works would, if supplied by a taxable person, be relevant |
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| | (7) | This sub-paragraph applies if— |
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| | (a) | at least 10% (measured by reference to cost) of the reconstruction of |
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| | the protected building was completed before 21 March 2012, and |
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| | (b) | at least three-fifths of the works carried out to effect the reconstruction |
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| | (measured by reference to cost) are of such a nature that the supply of |
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| | services (other than excluded services), materials and other items to |
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| | carry out the works would, if supplied by a taxable person, be relevant |
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| | supplies but for the requirement for a written contract to have been |
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| | entered into or relevant consent to have been applied for before that |
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| | (8) | For the purposes of sub-paragraph (4), works carried out that are not within the |
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| | scope of the written contract entered into, or the relevant consent applied for, |
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| | as it stood immediately before 21 March 2012, are not a supply made pursuant |
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| | to that contract or relevant consent. |
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| | “excluded services” means the services of an architect, surveyor or other |
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| | person acting as consultant or in a supervisory capacity; |
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| | “Group 6” means Group 6 of Part 2 of Schedule 8 to VATA 1994 (protected |
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| | “relevant consent” means— |
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| | (a) | in the case of an ecclesiastical building to which section 60 of the |
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| | Planning (Listed Buildings and Conservation Areas) Act 1990 |
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