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Finance Act 2003

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Changes over time for: Section 191

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No versions valid at: 13/04/2003

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Point in time view as at 13/04/2003. This version of this provision is not valid for this point in time. Help about Status

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Finance Act 2003, Section 191 is up to date with all changes known to be in force on or before 28 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Valid from 10/07/2003

191Deemed suppliesU.K.

(1)Schedule 6 to the Finance Act 2000 (c. 17) (climate change levy) is amended as follows.

(2)In paragraph 5(3) (levy chargeable on deemed supply of electricity) for “paragraph 23(3)” substitute “ paragraph 20(6)(a), 20B(6)(a), 23(3) or 24 ”.

(3)In paragraph 6 (supplies of gas)—

(a)after sub-paragraph (2) insert—

(2A)Levy is chargeable on a supply of gas that is deemed to be made under paragraph 24.;

(b)in sub-paragraph (3) for “sub-paragraphs (1) and (2)” substitute “ sub-paragraph (1), (2) or (2A) ”.

(4)Subsection (2) has effect in relation to supplies deemed to be made on or after 31st March 2003, and subsection (3) in relation to supplies deemed to be made on or after the day on which this Act is passed.

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