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Item
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Regulation, etc
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Extent of amendment |
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1.
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2(1)
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Omit “, “half-rate part”” and “a half-rate supply or”. |
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2.
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5(1)(b)
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For “, in Schedule 1, paragraphs 5(9G) and 8(1)(b)” substitute “Schedule 1 paragraph 8(1)(b)”. |
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3.
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8(c)(ii)
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Omit “half-rate or”. |
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4.
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11(1)(c)
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For “neither a half-rate supply nor” substitute “not”.
Omit “half-rate or”. |
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5.
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11(1)(d)
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Omit. |
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6.
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11(2)(a)
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Omit “, (d)”. |
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7.
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12(1)
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Omit “, half-rate”. |
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8.
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33, and its heading
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Omit “, half-rate”. |
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9.
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Heading to Part 3
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Omit “, HALF-RATE”. |
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10.
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34(1)
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Omit “, before the time of supply,”.
For “has delivered” substitute “delivers”. |
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11.
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35(1)
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For “half-rate” substitute “reduced-rate”. |
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12.
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35(1)
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Omit “, before the time of supply,”.
For “has delivered” substitute “delivers”. |
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13.
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35(2)
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For “half-rate” substitute “reduced-rate”.
For “43” substitute “44(1)”.
For “(horticultural producers)” substitute “(reduced-rate for supplies covered by climate change agreements)”. |
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14.
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35(3)
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For “half-rate” substitute “reduced-rate”. |
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15.
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35(4) to 35(9)
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Omit. |
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16.
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36(1)
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Omit “, before the time of supply,”.
For “has delivered” substitute “delivers”. |
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17.
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37(1)
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Omit “in relation to a supply the time of supply of which is”. |
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18.
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38(1)(b)
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For everything after “taxable commodity” substitute “to which regulation 34, 35 or 36 applies.”. |
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19.
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42
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Omit. |
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20.
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47(2)
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Omit the meanings given for “distribution system” and “transmission system”. |
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21.
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48(1B)
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Omit. |
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22.
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51B(3), 51B(4)
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Omit. |
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23.
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51B(8)
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Omit “(3),”. |
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24.
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51H(4)
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Omit “, half-rate”. |
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The following amendments are to the heading to and given paragraphs of Schedule 1 to S.I. 2001/838.
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25.
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Heading
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Omit “, HALF-RATE”. |
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26.
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1
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Omit “or that otherwise includes a reduced-rate part”. |
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27.
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2
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Omit “+ 0.5H” from the CCL relief formula.
Omit everything from “0.5H =” to “horticultural producers).”. |
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28.
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2A
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Omit. |
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29.
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3(1)
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For everything from “regulation 35(2)” to “(certain reduced-rates)” substitute “regulation 35(2) or 36(2) (reduced-rates),”. |
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30.
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5(7)
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After “24(3)” insert “, or paragraph 45A,”.
After “etc” insert “or Reduced-rate supplies: deemed supply”. |
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31.
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5(8)
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After “24(3)” insert “or 45A(2)”. |
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32.
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5(9)
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After “40” insert “, 45A(2)(a)”. |
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33.
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5(9C)(a)
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After “paragraph 24(3)” insert “or 45A(2)”. |
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34.
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5(9G)
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Omit. |
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35.
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5(11)
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Omit. |
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36.
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6(1)(c)
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For “neither a half-rate supply nor” substitute “not”.
Omit “half-rate or”. |
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37.
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6(1)(d)
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Omit. |
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38.
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9C(6)
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For “5(9G)” substitute “5(9F)”. |
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