Section 9 Extension of reduced standard rate and anti-avoidance provision

(1)

The Value Added Tax (Change of Rate) Order 2008 (S.I. 2008/3020) (reducing standard rate of value added tax to 15 per cent) is to cease to be in force on 1 January 2010 (rather than ceasing to be in force on 1 December 2009 in accordance with section 2(2) of VATA 1994).

(2)

Schedule 3 contains—

(a)

provision for a supplementary charge to value added tax on supplies spanning the date of the VAT change (see Parts 1 to 5), and

(b)

minor amendments of provisions about orders changing the standard rate of value added tax (see Part 6).