PART IIIEXCLUDED, EXEMPT, HALF-RATE AND REDUCED-RATE SUPPLIES

Supplier certificates: accounting for and payment of CCL38

1

The Schedule to these Regulations has effect for the purpose of—

a

supplementing the provisions of regulations 34 to 37 (which, accordingly, have effect subject to that Schedule), and

b

determining the manner in which a person who is required to account for CCL does so in the case of a supply of a quantity of a taxable commodity—

i

to which regulation 34, 35 or 36 applies, or

ii

that otherwise includes a reduced-rate part.

2

A recipient shall include in a supplier certificate the percentage of the supply or supplies on which CCL is not due calculated in accordance with that Schedule (recipient’s relief percentage).

3

This Part and the Schedule must be read as one.