{
  "url": "https://openlegislation.uk/finance-act-2009/section-9",
  "json_url": "https://openlegislation.uk/finance-act-2009/section-9.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "section/9",
  "kind": "section",
  "number": "9",
  "heading": "Extension of reduced standard rate and anti-avoidance provision",
  "text": "(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).\n(2) Schedule 3 contains—\n(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\n(b) minor amendments of provisions about orders changing the standard rate of value added tax (see Part 6).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/section/9",
    "retrieved_at": "2026-10-29T09:11:08.872832+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}