- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (19/07/2006)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 19/07/2006.
There are currently no known outstanding effects for the Finance Act 2000, Paragraph 28.
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28(1)This paragraph applies where on any day—U.K.
(a)electricity, or gas that is in a gaseous state and is of a kind supplied by a gas utility, is actually supplied to a person (“the consumer”),
(b)the supply by which the electricity or gas is supplied is a taxable supply,
(c)the person liable to account for the levy on that supply is the person making the supply (“the supplier”), and
(d)the supplier does not within the period applicable under sub-paragraph (2) of paragraph 27 issue a climate change levy accounting document under that paragraph covering the electricity or gas.
(2)Where this paragraph applies, a supply is treated as taking place at the end of that period.
(3)A supply that is treated as taking place under this paragraph is a supply of all the electricity or (as the case may be) gas of the same kind that—
(a)has been actually supplied by the supplier to the consumer before the end of that period, and
(b)has not been covered by a climate change levy accounting document.
(4)Sub-paragraph (4) of paragraph 27 (interpretation of “covered by an accounting document”) applies for the purposes of this paragraph as for those of that paragraph.
(5)Nothing in this paragraph applies to any electricity or gas—
(a)that is covered by a special utility scheme (see paragraph 29),
(b)that is actually supplied before 1st April 2001, or
(c)that is treated under paragraph 36(3) as supplied on that day.
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