24(1)This paragraph applies where—U.K.
(a)a supply of a taxable commodity has been made to a person on or after 1st April 2001,
(b)the supply was not a taxable supply, and
(c)there is such a change in circumstances or any person’s intentions that, if the changed circumstances or intentions had existed at the time the supply was made, the supply would have been a taxable supply.
(2)This paragraph does not apply where the supply was not a taxable supply by reason of being exempt from the levy under paragraph 19 (exemption for supply of electricity from renewable sources, but see paragraph 20).
(3)The person to whom the supply was made is for the purposes of this Schedule deemed to make a taxable supply of the commodity to himself.
(4)Where—
(a)a supply of a taxable commodity was not a taxable supply by virtue of being supplied for use in premises of a description mentioned in any of paragraphs (a) to (f) of paragraph 9(2), and
(b)those premises cease to be premises of any of those descriptions,
sub-paragraph (3) only applies to so much (if any) of the commodity supplied as was not used in the premises before they ceased to be premises of any of those descriptions.
(5)The Commissioners may by regulations make provision specifying descriptions of occurrences and non-occurrences that are to be taken as being, or as not being, changes of circumstances or intentions for the purposes of sub-paragraph (1)(c).