Supplies of gasU.K.
6(1)Levy is chargeable on a supply of any gas if—U.K.
(a)the supply is made by a gas utility, and
(b)the person to whom the supply is made—
(i)is not a gas utility, or
(ii)is the utility itself.
(2)Levy is chargeable on a supply of gas that is deemed to be made under paragraph 23(3) (self-supply by producer) if the gas—
(a)is held in a gaseous state immediately prior to being released for burning, and
(b)is of a kind supplied by a gas utility.
[F1(2A)Levy is chargeable on a supply of gas that is deemed to be made under paragraph 24 [F2, 24A, 24B, 24C, 42D] [F3or [F443B]].]
(3)Except as provided by [F5sub-paragraph (1), (2) or (2A)], levy is not chargeable on a supply of any gas that is supplied in a gaseous state.
Textual Amendments
F1Sch. 6 para. 6(2A) inserted (10.7.2003) (with effect in accordance with s. 191(4) of the amending Act) by Finance Act 2003 (c. 14), s. 191(3)(a)
F2Words in Sch. 6 para. 6(2A) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 5, 21
F3Words in Sch. 6 para. 6(2A) inserted (1.11.2007) by Finance Act 2007 (c. 11), Sch. 2 paras. 4, 13(1); S.I. 2007/2902, art. 2(1)
F4Word in Sch. 6 para. 6(2A) substituted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 30 para. 5
F5Words in Sch. 6 para. 6(3) substituted (10.7.2003) (with effect in accordance with s. 191(4) of the amending Act) by Finance Act 2003 (c. 14), s. 191(3)(b)