SCHEDULES

SCHEDULE 6 Climate change levy

Part III Time of supply

Other commodities: deemed supplies

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(1)

This paragraph applies to supplies that—

(a)

are not of either of the descriptions mentioned in paragraphs (a) and (b) of paragraph 26(1) (electricity and gas in a gaseous state), and

(b)

are deemed to be made under paragraph 23 or 24.

(2)

A supply that is deemed to be made under paragraph 23 is treated as taking place when the commodity is burned (or, in the case of electricity, consumed).

(3)

A supply that is deemed to be made under paragraph 24 is treated as taking place upon the occurrence of the change in circumstances or intentions F1or, as the case may be, upon the later determination.