Supplies of gasU.K.
6(1)Levy is chargeable on a supply of any gas if—U.K.
(a)the supply is made by a gas utility, and
(b)the person to whom the supply is made—
(i)is not a gas utility, or
(ii)is the utility itself.
(2)Levy is chargeable on a supply of gas that is deemed to be made under paragraph 23(3) (self-supply by producer) if the gas—
(a)is held in a gaseous state immediately prior to being released for burning, and
(b)is of a kind supplied by a gas utility.
(3)Except as provided by sub-paragraphs (1) and (2), levy is not chargeable on a supply of any gas that is supplied in a gaseous state.