Amendments to the Climate Change Levy (General) Regulations 20014

After regulation 40 (supplies to producers of commodities) insert—

40A

A quantity of a commodity is not to be the subject of a deemed supply under paragraph 24A of the Act (deemed taxable supplies of commodities to be used in producing electricity) so far as it is the subject of a taxable supply as provided for by regulation 40(2) in its application for the purposes of paragraph 14(1) of the Act.