SCHEDULES

SCHEDULE 6 Climate change levy

Part II Taxable supplies

Supplies of gas

6

(1)

Levy is chargeable on a supply of any gas if—

(a)

the supply is made by a gas utility, and

(b)

the person to whom the supply is made—

(i)

is not a gas utility, or

(ii)

is the utility itself.

(2)

Levy is chargeable on a supply of gas that is deemed to be made under paragraph 23(3) (self-supply by producer) if the gas—

(a)

is held in a gaseous state immediately prior to being released for burning, and

(b)

is of a kind supplied by a gas utility.

F1(2A)

Levy is chargeable on a supply of gas that is deemed to be made under paragraph 24 F2or F343B.

(3)

Except as provided by F4sub-paragraph (1), (2) or (2A), levy is not chargeable on a supply of any gas that is supplied in a gaseous state.