Finance Act 2011

9 (1) This paragraph applies for the purposes of Schedule 6 to FA 2000 if—

(a) an invoice is issued, or a payment is received, before 1 April 2013 in respect of the supply to a person (“the customer”) of a taxable commodity,

(b) the supply is not of the description mentioned in paragraph 26(1)(b) of Schedule 6 (gas in gaseous state),

(c) if the supply were to be treated as taking place on 1 April 2013, it would be a taxable supply subject to the carbon price support rates (see paragraph 42A of Schedule 6 as inserted by paragraph 6 above),

(d) a quantity of the taxable commodity is not delivered to the customer before 1 April 2013, and

(e) the invoicing or payment in advance of delivery is not acceptable normal practice.

(It does not matter whether the invoice mentioned in paragraph (a) is, or is not, a climate change levy accounting document.)

(2) If the supply would otherwise be treated as taking place before 1 April 2013, and not be a taxable supply, the supply is treated as taking place on that date.

(3) The quantity of the taxable commodity treated as supplied on 1 April 2013 is the quantity to which sub-paragraph (1)(d) applies.

(4) For the purposes of this paragraph invoicing or payment in advance of delivery is “acceptable normal practice” if—

(a) the supply is of a kind in the case of which it is normal practice for invoices to be issued, or payments to be made, in respect of taxable commodities before they are delivered to the person (“the customer”) to whom they are being supplied,

(b) the practice does not involve issuing invoices, or making payments, more than 15 weeks in advance of the taxable commodities, in respect of which the invoice is issued or payment is made, being delivered to the customer, and

(c) the advance invoicing or payment is in accordance with that practice.

(5) This paragraph does not apply in relation to supplies treated as taking place before 23 March 2011.