The Finance Act 2006 (Climate Change Levy: Amendments and Transitional Savings in Consequence of Abolition of Half-rate Supplies) (Appointed Day) Order 2007

• Citation: S.I. 2007/2901
• Sections: 2

Section 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.

Section 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 2000 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 2007 ;

(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.

(4) Regulations under paragraph 43 or 62 of that Schedule (half-rate for supplies to horticultural producers, and related tax credits) made before 1st November 2007 are unaffected by paragraph (1).