1

This Order may be cited as the Finance Act 2007 (Climate Change Levy: Reduced-rate Supplies etc) (Appointed Day) Order 2007.

NOTES
Initial Commencement
Date Made

Date made: 8 October 2007: (no specific commencement provision).

Climate Change93 Environmental Law99 Environmental Taxes99 Climate Change Levy99 Environment & Property93 Real Property Law93 Tax Law99

2

2

(1)    1st November 2007 is appointed as the day on which Schedule 2 paragraphs 2 to 10 to the Finance Act 2007 come into force (climate change levy: reduced-rate supplies).

(2)    The amendments made by paragraphs 7 and 10 of that Schedule only apply in relation to a supply actually made on or after that day.

(3)    The amendment made by paragraph 9 of that Schedule only applies in relation to a supply actually made on or after that day and on the basis that it is a reduced-rate supply.

(4)    In this article, “supply” and “reduced-rate supply” carry the respective meaning each has in the Finance Act 2000 Schedule 6 (climate change levy) on or after 1st November 2007.

NOTES
Initial Commencement
Date Made

Date made: 8 October 2007: (no specific commencement provision).

Climate Change93 Environmental Law99 Environmental Taxes99 Climate Change Levy99 Environment & Property93 Real Property Law93 Tax Law99

Signature

Dave Watts

Frank Roy

Two of the Lords Commissioners of Her Majesty's Treasury

8th October 2007

EXPLANATORY NOTE

EXPLANATORY NOTE (This note is not part of the Order)

Article 2(1) of this Order appoints 1st November 2007 as the day on which Schedule 2 paragraphs 2 to 10 to the Finance Act 2007 come into force (climate change levy: reduced-rate supplies etc).

Those paragraphs amend the Finance Act 2000 Schedule 6 in relation to climate change levy's reduced-rate supplies, one of the main practical effects being that such supplies no longer depend on the Commissioners for Her Majesty's Revenue and Customs publishing a notice in respect of the receiving facility. Articles 2(2) and 2(3) preserve the existing rules except in relation to supplies actually made on or after that day. A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

Climate Change93 Environmental Law99 Environmental Taxes99 Climate Change Levy99 Environment & Property92 Real Property Law92 Tax Law99

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