This Schedule was numbered “Schedule 1” by SI 2003/604, reg. 21 operative from 1 April 2003.

In the heading to Sch. 1, the words “, RECYCLING LOWER-RATE” (which appeared after the words “EXCLUDED, EXEMPT”) omitted by FA 2014, s. 99 and Sch. 20, para. 8(11), with effect in relation to supplies of gas or electricity, in relation to gas or electricity actually supplied on or after 1 April 2014 and in relation to any other supplies, in relation to supplies treated as taking place on or after 1 April 2014.

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