Finance Act 2008

Amendment of Part 2 (consolidation and modernisation of general excise law) of Finance Act 2001.

70.— (1) Part 2 of the Finance Act 2001 is amended—

(a) in section 121(a)(i) by inserting “108A,” after “provision of sections”,

(b) in section 124A(1)(a) by substituting “109” for “109(5)”,

(c) in section 136—

(i) in subsection (1) by inserting “, or from,” after “(other than a dwelling) in”, and

(ii) in paragraph (a) of subsection (1) by inserting “, or the supply of electricity,” after “in section 97(1)”,

and

(d) in section 144A(2) by inserting “108A,” after “by section”.

(2) This section comes into operation on 1 October 2008.