SCHEDULES
SCHEDULE 30Climate change levy
PART 1Reduced-rate supplies on or after 1 April 2011: deemed supply
1
1
In paragraph 45A(2)(b) of Schedule 6 to FA 2000 (reduced-rate supplies: deemed supply) for “80” substitute “
65
”
.
2
The amendment made by this paragraph has effect in relation to a deemed supply if the actual supply in question was treated as taking place on or after 1 April 2011.