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SCHEDULE 1Supplies and emissions

SECTION 4Trusts of land

Supplies to trustees in relation to trust premises

10.  Subject to paragraphs 11 and 12, where—

(a)a public body or undertaking (“T”) holds land on trust (“the trust premises”); and

(b)T is supplied with electricity or gas under section 1 of this Schedule in relation to the trust premises,

that supply of electricity or gas in relation to the trust premises is a supply to T.

Supplies to beneficiaries

11.  Where a public body or undertaking (“B”) is beneficially entitled to more than a half share of the assets of the trust under which the trust premises are held, the supply of electricity or gas in relation to the trust premises is a supply to B and not T.

Supplies to operators

12.—(1) Subject to sub-paragraph (2), where—

(a)an operator (“O”) carries on a regulated activity in relation to the trust premises; and

(b)O is a public body or undertaking,

the supply of electricity or gas in relation to the trust premises is a supply to O and not T.

(2) This paragraph does not apply where paragraph 11 applies.