SCHEDULES
SCHEDULE 30Climate change levy
PART 2Taxable supplies on or after 1 April 2012 for use in recycling processes
13
After paragraph 62(1)(c) (tax credits) insert—
ca
after a taxable supply has been made on the basis that it was not a supply for use in scrap metal recycling, it is determined that the supply was (to any extent) a supply for use in scrap metal recycling;
cb
after a taxable supply has been made on the basis that it was (to any extent) a supply for use in scrap metal recycling, it is determined that the supply was such a supply to a greater extent than previously determined;