Point in time view as at 17/07/2013.
Finance Act 2009, Cross Heading: Value added tax is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)The Value Added Tax (Change of Rate) Order 2008 (S.I. 2008/3020) (reducing standard rate of value added tax to 15 per cent) is to cease to be in force on 1 January 2010 (rather than ceasing to be in force on 1 December 2009 in accordance with section 2(2) of VATA 1994).
(2)Schedule 3 contains—
(a)provision for a supplementary charge to value added tax on supplies spanning the date of the VAT change (see Parts 1 to 5), and
(b)minor amendments of provisions about orders changing the standard rate of value added tax (see Part 6).
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