# Finance Act 2007, Paragraph 5


(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.”

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Source: https://www.legislation.gov.uk/ukpga/2007/11/schedule/2/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2007/schedule-2/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.