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value added tax
21st March 2007
The Treasury make the following Order in exercise of the powers conferred by section 2(7) of the Finance (No.2) Act 2005(1):
1. This Order may be cited as the Finance (No.2) Act 2005, Section 2(7), (Appointed Day) Order 2007.
2. The appointed day for the purposes of section 2(7) of the Finance (No. 2) Act 2005 is 22nd March 2007.
Two of the Lords Commissioners of Her Majesty’s Treasury
21st March 2007
(This note is not part of the Order)
Section 57 contains a table, Table A, for determining the consideration for road fuel provided for private use for the purpose of calculating the value added tax due on the supply. Table A applies flat rates to a vehicle by reference to its engine type and size. Section 57(4) permits the Treasury, by order, to substitute a different table for Table A.
Section 2 of the Finance (No.2) Act 2005 amends section.57 by adding new subsections which extend the power to substitute the Table to permit a table which describes a vehicle by reference to its CO2 emissions figure, the type or types of fuel or power by which it is propelled, the engine size or any combination of these descriptions. The extended powers also permits the Table to be implemented by Rules or supplemented by Notes.
This Order appoints 22nd March 2007 as the day in question.
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