Finance Act 2012 (c. 14)

SCHEDULES

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

PART 1 Main provision

Amendments to Schedule 6 to FA 2000

9 After paragraph 28 insert—

“Gas: supply when actually supplied

28A (1) This paragraph applies to supplies of gas where—

(a) the gas is supplied in a gaseous state and is of a kind supplied by a gas utility,

(b) the supply by which the gas is supplied is a taxable supply, and

(c) the person liable to account for the levy on that supply is the person to whom the supply is made.

(2) Where this paragraph applies, a supply is treated as taking place when the gas is actually supplied to that person.”