SCHEDULE 6 Climate change levy
Part II Taxable supplies
F1Power to make regulations giving effect to paragraphs 24A to 24C etc
24D
(1)
The Commissioners may by regulations make provision for giving effect to paragraphs 24A to 24C and 42A to 42D.
(2)
Regulations under sub-paragraph (1) may, in particular, include provision—
(a)
for determining whether a deemed supply under paragraph 24A or 24B is made;
(b)
for determining the quantity of any commodity which is the subject of such a deemed supply;
(c)
for determining whether paragraph 42C(2) applies in relation to a deemed supply under paragraph 24A or 24B and, if it does, the reduction in the relevant carbon price support rate.
(3)
Regulations under sub-paragraph (1) may include—
(a)
provision in respect of calculations, measurements, data and procedures to be made or used;
(b)
provision that, so far as framed by reference to any document, is framed by reference to that document as from time to time in force.