2007 No. 2901 (C. 113)
The Finance Act 2006 (Climate Change Levy: Amendments and Transitional Savings in Consequence of Abolition of Half-rate Supplies) (Appointed Day) Order 2007
Made
The Treasury make the following Order in exercise of the powers conferred by sections 172(16) and 172(17) of the Finance Act 20061:
1
This Order may be cited as the Finance Act 2006 (Climate Change Levy: Amendments and Transitional Savings in Consequence of Abolition of Half-rate Supplies) (Appointed Day) Order 2007.
2
1
1st November 2007 is appointed as the day on which sections 172(8) to 172(15) of the Finance Act 2006 come into force.
2
The amendments to the Finance Act 20002 Schedule 6 (climate change levy) made by those sections do not apply in relation to a half-rate supply made before 1st April 2006.
3
In or for the purposes of paragraph (2)—
a
“half-rate supply” carries the meaning it has in that Schedule before 1st November 20073;
b
sections 172(3) to 172(6) of the Finance Act 2006 (abolition of half-rate supplies etc) apply for determining when a supply is to be regarded as made.
(This note is not part of the Order)