Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 32 U.K. Climate change levy: supplies subject to the carbon price support rates and combined heat and power stations

PART 1 U.K. Main provision

Amendments to Schedule 6 to FA 2000 U.K.

7 U.K. After paragraph 24(4) (deemed supplies) insert—

“(4A) Sub-paragraph (4B) applies if the supply mentioned in sub-paragraph (1A) or (1B) (or a part of the supply) would have been, or is determined to have been, a taxable supply subject to the carbon price support rates (see paragraph 42A).

(4B) The deemed taxable supply under sub-paragraph (3) (or the deemed taxable supply so far as it covers the part in question of the supply mentioned in sub-paragraph (1A) or (1B)) is to be subject to the carbon price support rates.”