SCHEDULES
SCHEDULE 2Climate change levy: reduced-rate supplies etc
Reduced-rate supplies
I15
1
Paragraph 34 (other commodities: deemed supplies) is amended as follows.
2
In sub-paragraph (1)(b), for “or 24” substitute “
, 24 or 45A
”
.
3
After sub-paragraph (3) insert—
4
A supply that is deemed to be made under paragraph 45A is treated as taking place upon the later determination.