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Finance Act 2007
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Finance Act 2007, Paragraph 8 is up to date with all changes known to be in force on or before 04 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.
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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)
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