7U.K.For paragraph 44 substitute—
“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.”
Commencement Information
I1Sch. 2 para. 7 in force at 1.11.2007 by S.I. 2007/2902, art. 2(1) (with art. 2(2)(4))