# Finance Act 2009, 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).

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Source: https://www.legislation.gov.uk/ukpga/2009/10/section/9 (the official version)
Page: https://openlegislation.uk/finance-act-2009/section-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.