SCHEDULES

SCHEDULE 6 Climate change levy

Part II Taxable supplies

Other supplies made in course or furtherance of business

7

(1)

This paragraph applies to a supply of a taxable commodity other than—

(a)

electricity, or

(b)

gas in a gaseous state.

(2)

Levy is chargeable on any such supply if the supply is made in the course or furtherance of a business.