PART 1 U.K.Reduced-rate supplies on or after 1 April 2011: deemed supply
1(1)In paragraph 45A(2)(b) of Schedule 6 to FA 2000 (reduced-rate supplies: deemed supply) for “80” substitute “ 65 ”.U.K.
(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.