Part 4 Commencement and Transitional Provision
Finance Act 2012 (2012 c 14) | Legislation

Part 4 Commencement and Transitional Provision

7

(1)     Subject to sub-paragraphs (2) and (3), the amendments made by this Schedule come into force on 1 October 2012.

(2)     Paragraphs 4 and 6 come into force on 6 April 2013.

(3)     Paragraph 3(2) to (6) comes into force, in relation to relevant supplies, on 1 October 2015.

(4)     A supply is “relevant†if it is—

(a)     a supply of any services, other than excluded services, which is made—

(i)     in the course of an approved alteration of a protected building, and

(ii)     pursuant to a written contract entered into, or a relevant consent applied for, before 21 March 2012, or

(b)     a supply of building materials which is made—

(i)     to a person to whom the supplier is supplying services within paragraph (a) which include the incorporation of the materials into the building

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