Finance Act 2007 (c. 11)

SCHEDULES

SCHEDULE 2 U.K. Climate change levy: reduced-rate supplies etc

Reduced-rate supplies U.K.

5 (1) Paragraph 34 (other commodities: deemed supplies) is amended as follows. U.K.

(2) In sub-paragraph (1)(b), for “or 24” substitute “ , 24 or 45A ”.

(3) After sub-paragraph (3) insert—

“(4) A supply that is deemed to be made under paragraph 45A is treated as taking place upon the later determination.”

Commencement Information

I1 Sch. 2 para. 5 in force at 1.11.2007 by S.I. 2007/2902, art. 2(1)