S T A T U T O R Y I N S T R U M E N T S 2020 No. 458  VALUE ADDED TAX  The Value Added Tax (Zero Rate for Personal Protective  Equipment) (Coronavirus) Order 2020  Made - - - - 29th April 2020  Laid before the House of Commons 30th April 2020  Coming into force - - 1st May 2020  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( $^{a}$).  $^{1.}$ 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.  Citation and commencement  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—  “Personal protective equipment (coronavirus)  Group 20”  $^{4.}$ In Part 2 (the Groups), after Group 19 insert—  Item No  1.  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.  (1) In this Group “equipment to provide protection from infection” means personal  protective equipment recommended for use in connection with protection from infection  “GROUP 20—PERSONAL PROTECTIVE EQUIPMENT (CORONAVIRUS)  NOTES  ( $^{a}$) 1994 c. 23. 