# Finance Act 2012, Paragraph 1


(1) In paragraph 45A(2)(b) of Schedule 6 to FA 2000 (reduced-rate supplies: deemed supply) for “80” substitute “ 65 ”.
(2) The amendment made by this paragraph has effect in relation to a deemed supply if the actual supply in question was treated as taking place on or after 1 April 2011.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/30/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-30/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.