http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/30

SCHEDULES

SCHEDULE 30Climate change levy

PART 1Reduced-rate supplies on or after 1 April 2011: deemed supply

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.