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Schedule A1, paragraph 5(5)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

For the purposes of paragraph 1 above a scheme is a “relevant scheme” if it is one which— has as one of its objectives the funding of the installation of energy-saving materials in the homes of any persons who are qualifying persons, and disburses, whether directly or indirectly, its grants in whole or in part out of funds made available to it in order to achieve that objective— by the Secretary of State, by the European Community, under an arrangement approved by the Director General of Electricity Supply, the Director General of Electricity Supply for Northern Ireland or the Director General of Gas Supply, or by a local authority .

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Source: legislation.gov.uk · retrieved 2026-07-28