Point in time view as at 17/07/2013.
Finance Act 2009, Section 9 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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