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Section 9: Extension of reduced standard rate and anti-avoidance provision

Finance Act 2009 · 2009 c. 10View on legislation.gov.uk

Part 1: Charges, rates, allowances, etc

The Value Added Tax (Change of Rate) Order 2008 (S.I. 2008/3020) (reducing standard rate of value added tax to 15 per cent) is to cease to be in force on 1 January 2010 (rather than ceasing to be in force on 1 December 2009 in accordance with section 2(2) of VATA 1994).

Schedule 3 contains—

provision for a supplementary charge to value added tax on supplies spanning the date of the VAT change (see Parts 1 to 5), and
minor amendments of provisions about orders changing the standard rate of value added tax (see Part 6).

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.