9Extension of reduced standard rate and anti-avoidance provisionU.K.
This section has no associated Explanatory Notes
(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).