SCHEDULES

SCHEDULE 42Climate change levy: supplies subject to carbon price support rates etc

PART 2New provision having effect from 1 April 2013

New provision

15

In paragraph 55 (notification of registrability) in sub-paragraph (1) after paragraph (a) insert—

“(aa)

expects to be deemed to make a taxable supply to himself under paragraph 24A or 24B, or”.