Finance Act 2000

[F1 44 (1) For the purposes of this Schedule, a taxable supply is a reduced-rate supply if— U.K.

(a) the taxable commodity is supplied to a facility specified in a certificate given by the [F2 Administrator] 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 [F3 sub-paragraphs (2A) to (2D) and] [F4 paragraphs 45 and 45B].

[F5 (2A) The [F6 Administrator] may—

(a) give a certificate that includes provision specifying one or more descriptions of taxable commodity as being ineligible for reduced-rate supply,

(b) vary a certificate so that it includes provision (or further provision) specifying one or more descriptions of taxable commodity as being ineligible for reduced-rate supply, or

(c) vary a certificate so that it ceases to include the provision (or some of the provision) specifying one or more descriptions of taxable commodity as being ineligible for reduced-rate supply.

(2B) A taxable supply of a taxable commodity to a facility is not a reduced-rate supply if, at the time of the supply, the commodity falls within a description that is specified (by virtue of sub-paragraph (2A)(a) or (b)) in the certificate relating to the facility.

(2C) The [F7 Administrator] may only include provision in a certificate by virtue of sub-paragraph (2A)(a) or (b)—

(a) if the Treasury consents in writing to the specification before the specification is made, and

(b) [F8 in a case described in sub-paragraph (2CA),] if, and for as long as, the result is compatible with the common market by virtue of Commission Regulation (EC) No. 800/2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of Articles 87 and 88 of the Treaty establishing the European Community (General block exemption Regulation) (O.J. 2008 No. L214/3).

[F9 (2CA) That case is where the result is required to be compatible with the common market by virtue of relevant separation agreement law (as defined in section 7C(3) of the European Union (Withdrawal) Act 2018).]

(2D) In sub-paragraphs (2A) to (2C) “certificate” means such a certificate as is mentioned in sub-paragraph (1)(a).]

(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.]

Textual Amendments

F1 Sch. 6 para. 44 substituted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 7, 13(1); S.I. 2007/2902, art. 2(1) (with art. 2(2)(4))

F2 Word in Sch. 6 para. 44(1)(a) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 2 (with Sch. 31 para. 11)

F3 Words in Sch. 6 para. 44(2) inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 117(3)(a)

F4 Words in Sch. 6 para. 44(2) substituted (with effect in accordance with s. 118(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 59 para. 6

F5 Sch. 6 para. 44(2A)-(2D) inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 117(2)

F6 Word in Sch. 6 para. 44(2A) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 2 (with Sch. 31 para. 11)

F7 Word in Sch. 6 para. 44(2C) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 31 para. 2 (with Sch. 31 para. 11)

F8 Words in Sch. 6 para. 44(2C)(b) inserted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 2(2)

F9 Sch. 6 para. 44(2CA) inserted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 2(3)