Statutory Instruments
2007 No. 2902 (C. 114)
climate change levy
The Finance Act 2007 (Climate Change Levy: Reduced-rate Supplies etc ) (Appointed Day) Order 2007
Made
8th October 2007
The Treasury make the following Order in exercise of the powers conferred by Schedule 2 paragraphs 13(1) and 13(3) to the Finance Act 2007( 1 ):
1. This Order may be cited as the Finance Act 2007 (Climate Change Levy: Reduced-rate Supplies etc) (Appointed Day) Order 2007.
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( 2 ) 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( 3 ).
Dave Watts
Frank Roy
Two of the Lords Commissioners of Her Majesty’s Treasury
8th October 2007
About which see the Finance Act 2000 (c. 17) Schedule 6 paragraph 45A, inserted by the Finance Act 2007 (c. 11) Schedule 2 paragraph 9.
About which see the Finance Act 2000 (c. 17) Schedule 6 paragraphs 147 and 44 and Parts 1 and 2, including the amendments made by the Finance Act 2007 (c. 11) Schedule 2.