Thirty-First Report of Session 2019-21 Contents

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Appendix 1

S.I. 2020/1413

Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Extension of Time Period) (Coronavirus) Order 2020

1.In its letter to Her Majesty’s Revenue and Customs of 13 January 2021, the Select Committee requested a memorandum on the following point:

“Explain why article 1 of this instrument is not mentioned in the preamble (compare S.I. 2020/728).”

2.Her Majesty’s Revenue and Customs accept that article 1 should have been mentioned in the preamble.

Her Majesty’s Revenue and Customs

19 January 2021