SCHEDULES

SCHEDULE 30 Climate change levy

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

8 In paragraph 34 (time of supply of commodities other than gas and electricity: deemed supplies)—

(a) in sub-paragraph (1)(b), for “45A” substitute “43B”, and

(b) in sub-paragraph (4), for “45A” substitute “43B”.