Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 59 U.K. Climate change levy: removal of reduced rate

Part 2 U.K. Consequential amendments

7 U.K. In paragraph 45A (deemed supplies), after sub-paragraph (2) insert—

“(3) This paragraph does not apply where a supply is treated as not being a reduced-rate supply by virtue of paragraph 45B.”