Explanatory note

Article 2(1) of this Order appoints 1st November 2007 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 etc).

Those paragraphs amend the Finance Act 2000 Schedule 6 in relation to climate change levy’s reduced-rate supplies, one of the main practical effects being that such supplies no longer depend on the Commissioners for Her Majesty’s Revenue and Customs publishing a notice in respect of the receiving facility. Articles 2(2) and 2(3) preserve the existing rules except in relation to supplies actually made on or after that day. A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.