{
  "url": "https://openlegislation.uk/finance-act-2007-climate-change-levy-reduced-rate-supplies-etc-appointed-day-order-2007/note",
  "json_url": "https://openlegislation.uk/finance-act-2007-climate-change-levy-reduced-rate-supplies-etc-appointed-day-order-2007/note.json",
  "legislation": "uksi/2007/2902",
  "legislation_title": "The Finance Act 2007 (Climate Change Levy: Reduced-rate Supplies etc) (Appointed Day) Order 2007",
  "legislation_url": "https://openlegislation.uk/finance-act-2007-climate-change-levy-reduced-rate-supplies-etc-appointed-day-order-2007",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nArticle 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).\nThose 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2902/note",
    "retrieved_at": "2026-10-29T03:43:12.998871+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."
}