190 Supplies not known to be taxable when made, etc
Finance Act 2003 (2003 c 14) | Legislation

190  Supplies not known to be taxable when made, etc

(1)     In Schedule 6 to the Finance Act 2000 (climate change levy), paragraph 24 (deemed supply: change of circumstances or intentions) is amended as follows.

(2)     In the heading, for “change of circumstances or intentions” substitute “change of circumstances etc”.

(3)     For sub-paragraphs(1) and (2) substitute—

“(1)     This paragraph applies in the following cases.

(1A)     The first case is where—

(a)     a supply of a taxable commodity has been made,

(b)     the supply was not

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Schemes of arrangement—procedure

Schemes of arrangement—procedureProduced with input from Rebecca Cousin of Slaughter and May on market practice.This Practice Note looks at the detailed procedures to be followed to implement the acquisition by a buyer (offeror) of all the shares, or one or more classes of shares, in a company

LEXISNEXIS

Serving outside the jurisdiction with court permission—application and order

This Practice Note addresses issues when serving out of the jurisdiction and the permission of the court is required. It explains how to make an application and the form of order required. An application to serve out of the jurisdiction is generally made without notice and on the papers. Key

LEXISNEXIS

VAT definition

LEXISNEXIS

Interim injunctions—the American Cyanamid guidelines

Interim injunctions—the American Cyanamid guidelinesThis Practice Note is concerned with substantive interim injunctions, which are a particular species of injunction granted on a temporary basis ahead of trial. As set out below, there are different considerations depending on whether the interim