Paragraph 5 I1
(1)
Paragraph 34 (other commodities: deemed supplies) is amended as follows.
(2)
In sub-paragraph (1)(b), for “or 24” substitute “ , 24 or 45A ”.
(3)
After sub-paragraph (3) insert—
“(4)A supply that is deemed to be made under paragraph 45A is treated as taking place upon the later determination.”
Annotations
Commencement
- I1
Sch. 2 para. 5 in force at 1.11.2007 by S.I. 2007/2902, art. 2(1)