Facilities covered by climate change agreements
44.—(1) For the purposes of paragraph 44 of the Act (reduced-rate for supplies covered by climate change agreement), a taxable commodity shall not be regarded as being supplied otherwise than to a facility covered by a climate change agreement solely because it is delivered and stored elsewhere prior to being burned within that facility.
(2) Paragraph (1) does not apply in a case where the taxable commodity in question is electricity or gas.