8(1)Paragraph 45 (reduced-rate supplies: variation of notices under paragraph 44) is amended as follows.U.K.
(2)Omit sub-paragraphs (2) to (4).
(3)In sub-paragraph (5)—
(a)in paragraph (b), for “the variation notice is published” substitute “ the variation certificate is given ”, and
(b)for the words following that paragraph substitute “ the original certificate has effect as if the facility had never been specified in it ”.
(4)In sub-paragraph (6)—
(a)in paragraph (b), for “the variation notice is published” substitute “ the variation certificate is given ”, and
(b)for the words following that paragraph substitute “ the original certificate has effect as if the last day of the period specified for the facility in the original certificate were the day on which the variation certificate is given ”.
(5)In sub-paragraph (7), for the words from “the original notice” to the end substitute “the original certificate has effect as if the last day of the period specified for the facility in the original certificate were the later of—
(a)the day on which the variation certificate is given, and
(b)the day specified in the variation certificate.”
(6)The italic heading before that paragraph accordingly becomes “ Reduced-rate supplies: variation of certificates under paragraph 44 ”.
Commencement Information
I1Sch. 2 para. 8 in force at 1.11.2007 by S.I. 2007/2902, art. 2(1)