The Climate Change Levy (General) (Amendment) Regulations 2006

“(4)

This regulation does not apply to a supply made after 31st March 2006.

(5)

Paragraphs (6) to (9) have effect for determining when a supply is to be regarded as made for the purposes of paragraph (4)4.

(6)

A supply—

(a)

of electricity, or

(b)

of gas that is in a gaseous state and is of a kind supplied by a gas utility,

is to be regarded as made at the time when the electricity or gas is actually supplied.

(7)

In the case of a supply of a taxable commodity not falling within paragraph (6) by a person who is resident in the United Kingdom—

(a)

if the commodity is to be removed, the supply is to be regarded as made at the time of the removal,

(b)

if the commodity is not to be removed, the supply is to be regarded as made when the commodity is made available to the person to whom it is supplied.

• This paragraph does not apply if paragraph (9) (deemed self-supply) applies in the case of the supply.

(8)

In the case of a supply of a taxable commodity not falling within paragraph (6) by a person who is not resident in the United Kingdom, the supply is to be regarded as made—

(a)

when the commodity is delivered to the person to whom it is supplied, or

(b)

if earlier, when it is made available in the United Kingdom to that person.

• This paragraph does not apply if paragraph (9) (deemed self-supply) applies in the case of the supply.

(9)

In any case where, by virtue of paragraph 23(3) of the Act5, a person is, for the purposes of the Act, deemed to make a supply to himself of a quantity of a taxable commodity—

(a)

which he has produced, and

(b)

which does not fall within paragraph (6),

the supply is to be regarded as made at the time when he produced that particular quantity of the taxable commodity.”.

“(3)

This regulation does not apply to a supply made after 31st March 2006.

(4)

Regulations 35(6) to 35(9) (cessation of certification following abolition of half-rate supplies) have effect for determining when a supply is to be regarded as made for the purposes of paragraph (3).”.

“2A.

(1)

For a supply made after 31st March 2006, the CCL relief formula in paragraph 2 is as follows (and the notes there, except the one about “0.5H”, apply accordingly).

$P=\genfrac{}{}{0.1ex}{}{\left(C+M+0.8R\right)}{Q}\times 100$

(2)

Regulations 35(6) to 35(9) (cessation of certification following abolition of half-rate supplies) have effect for determining when a supply is to be regarded as made for the purposes of sub-paragraph (1).”.