SCHEDULES
SCHEDULE 6 Climate change levy
Part III Time of supply
Electricity or gas: supply when climate change levy accounting document issued
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(1)
This paragraph applies—
(a)
to supplies of electricity, and
(b)
to supplies of gas where the gas is supplied in a gaseous state and is of a kind supplied by a gas utility.
(2)
Where this paragraph applies, a supply is treated as taking place each time a climate change levy accounting document in respect of a supply is issued by the person making the supply.
(3)
A supply that is treated as taking place under this paragraph is a supply of the electricity or gas covered by the accounting document.
(4)
Nothing in this paragraph applies to any electricity or gas that is covered by a special utility scheme (see paragraph 29).