{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-38",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-38.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/6/paragraph/38",
  "kind": "paragraph",
  "number": "38",
  "heading": null,
  "text": "(1) This paragraph applies where there is—\n(a) a change in the descriptions of supplies that are taxable supplies,\n(b) a change in the rate of levy in force,\n(c) a change consisting in the rate of levy applicable to any supply ceasing to be, or becoming, the rate that is applicable to ... reduced-rate supplies, or\n(d) the change consisting in the transition from 31st March 2001 to 1st April 2001.\n(2) Where—\n(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\n(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,\nthe 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.\n(3) In this paragraph “special provisions” means the provisions of paragraphs 31, 32, 33(4) and 35.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 6 para. 38(1)(c) repealed (1.11.2007) by Finance Act 2006 (c. 25), s. 172(10)(16), Sch. 26 Pt. 8(1); S.I. 2007/2901, art. 2(1) (with art. 2(2)-(4))"
    }
  ],
  "outstanding_effects": [
    {
      "type": "word omitted",
      "affecting": "ukpga/2016/24",
      "affecting_title": "Finance Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2016/24",
      "affecting_title": "Finance Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2016/24",
      "affecting_title": "Finance Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/schedule/6/paragraph/38",
    "retrieved_at": "2026-10-29T09:21:00.128981+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}