Finance Act 2007, Paragraph 5 is up to date with all changes known to be in force on or before 03 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.
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
I1Sch. 2 para. 5 in force at 1.11.2007 by S.I. 2007/2902, art. 2(1)
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
