Finance Act 2024

Amendment of paragraphs 4 and 6 of Schedule 2 to Principal Act (zero-rated goods and services)

86. The Principal Act is amended, with effect from 1 January 2025, in Part 1 of Schedule 2—

(a) in paragraph 4, by the deletion of subparagraphs (1) and (6), and

(b) in paragraph 6(2), by the deletion of clause (c).