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# VALUE ADDED TAX 

# 2020 No. 458 

The Value Added Tax (Zero Rate for Personal Protective Equipment) (Coronavirus) Order 2020 

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The Treasury make this Order in exercise of the powers conferred by sections 30(4) and 96(9) of the Value Added Tax Act 1994( $^{a}$). 

## Citation and commencement 

$^{1.}$ This Order may be cited as the Value Added Tax (Zero Rate for Personal Protective Equipment) (Coronavirus) Order 2020 and comes into force on 1st May 2020. 

## Amendment of Schedule 8 to the Value Added Tax Act 1994 

$^{2.}$ Schedule 8 to the Value Added Tax Act 1994 (zero-rating) is amended as follows. 

$^{3.}$ In the table in Part 1 (index) insert at the appropriate alphabetical place— 

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$^{4.}$ In Part 2 (the Groups), after Group 19 insert— 

Item No 

1. 

## “GROUP 20—PERSONAL PROTECTIVE EQUIPMENT (CORONAVIRUS) 

The supply of equipment to provide protection from infection where the supply is made in the period beginning with 1st May 2020 and ending with 31st July 2020. 

## NOTES 

(1) In this Group “equipment to provide protection from infection” means personal protective equipment recommended for use in connection with protection from infection 

