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.