44

1

For the purposes of this Schedule, a taxable supply is a reduced-rate supply if—

a

the taxable commodity is supplied to a facility specified in a certificate given by the Secretary of State to the Commissioners as a facility which is to be taken as being covered by a climate change agreement for a period specified in the certificate, and

b

the supply is made at a time falling in that period.

2

Sub-paragraph (1) has effect subject to paragraph 45.

3

The Commissioners may by regulations make provision for giving effect to sub-paragraph (1).

4

Regulations under this paragraph may, in particular, include provision for determining whether any taxable commodity is supplied to a facility.

5

The provision that may be made by virtue of sub-paragraph (4) includes, in particular, provision for a taxable commodity of any description specified in the regulations to be taken as supplied to a facility only if the commodity is delivered to the facility.