2

1

1st November 2007 is appointed as the day on which sections 172(8) to 172(15) of the Finance Act 2006 come into force.

2

The amendments to the Finance Act 20002 Schedule 6 (climate change levy) made by those sections do not apply in relation to a half-rate supply made before 1st April 2006.

3

In or for the purposes of paragraph (2)—

a

“half-rate supply” carries the meaning it has in that Schedule before 1st November 20073;

b

sections 172(3) to 172(6) of the Finance Act 2006 (abolition of half-rate supplies etc) apply for determining when a supply is to be regarded as made.

4

Regulations under paragraph 434 or 625 of that Schedule (half-rate for supplies to horticultural producers, and related tax credits) made before 1st November 2007 are unaffected by paragraph (1).