Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 30 Climate change levy

PART 2 Taxable supplies on or after 1 April 2012 for use in recycling processes

13 After paragraph 62(1)(c) (tax credits) insert—

“(ca) after a taxable supply has been made on the basis that it was not a supply for use in scrap metal recycling, it is determined that the supply was (to any extent) a supply for use in scrap metal recycling;

(cb) after a taxable supply has been made on the basis that it was (to any extent) a supply for use in scrap metal recycling, it is determined that the supply was such a supply to a greater extent than previously determined;”.