38.—(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.