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Paragraph 38

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

This paragraph applies where there is—

(a)

a change in the descriptions of supplies that are taxable supplies,

(b)

a change in the rate of levy in force,

(c)

a change consisting in the rate of levy applicable to any supply ceasing to be, or becoming, the rate that is applicable to F1... reduced-rate supplies, or

(d)

the change consisting in the transition from 31st March 2001 to 1st April 2001.

(2)

Where—

(a)

a supply affected by the change would apart from special provisions be treated under paragraph 30(2) or 33(2) as made wholly or partly at a time when it would not have been affected by the change, or

(b)

a supply not so affected would apart from special provisions be treated under paragraph 30(2) or 33(2) as made wholly or partly at a time when it would have been so affected,

the rate at which levy is chargeable on the supply, or any question whether it is a taxable supply, shall, if the person liable to account for any levy on the supply so elects, be determined without regard to the special provisions.

(3)

In this paragraph “special provisions” means the provisions of paragraphs 31, 32, 33(4) and 35.

Annotations

Textual amendments

F1

Words in Sch. 6 para. 38(1)(c) repealed (1.11.2007) by Finance Act 2006 (c. 25), s. 172(10)(16), Sch. 26 Pt. 8(1); S.I. 2007/2901, art. 2(1) (with art. 2(2)-(4))

Notes on Schedule 6

Modifications

C1

Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3

C2

Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)