OpenLegislation

Article 2

Original text. Later amendments are not shown.

(1)

1st November 2007 is appointed as the day on which Schedule 2 paragraphs 2 to 10 to the Finance Act 2007 come into force (climate change levy: reduced-rate supplies).

(2)

The amendments made by paragraphs 7 and 10 of that Schedule only apply in relation to a supply actually made on or after that day.

(3)

The amendment made by paragraph 9 of that Schedule only applies in relation to a supply actually made on or after that day and on the basisf1 that it is a reduced-rate supply.

(4)

In this article, “supply” and “reduced-rate supply” carry the respective meaning each has in the Finance Act 2000 Schedule 6 (climate change levy) on or after 1st November 2007f2.

Annotations

Footnotes

f1

About which see the Finance Act 2000 (c. 17) Schedule 6 paragraph 45A, inserted by the Finance Act 2007 (c. 11) Schedule 2 paragraph 9.

f2

About which see the Finance Act 2000 (c. 17) Schedule 6 paragraphs 147 and 44 and Parts 1 and 2, including the amendments made by the Finance Act 2007 (c. 11) Schedule 2.