Section 2(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In relation to an order made under subsection (2) above to continue, vary or replace a previous order, the reference in that subsection to the rate for the time being in force under this section is a reference to the rate which would be in force if no order under that subsection had been made.
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Source: legislation.gov.uk · retrieved 2026-07-28