Finance Bill - continued        House of Commons
SCHEDULE 6, CLIMATE CHANGE LEVY - continued
PART II, TAXABLE SUPPLIES - continued

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Regulations giving effect to exemptions
     21. - (1) The Commissioners may by regulations make provision for giving effect to the exclusions and exemptions provided for by paragraphs 8 to 20.
 
      (2) Regulations under this paragraph may, in particular, include provision for-
 
 
    (a) determining the extent to which a supply of a taxable commodity is, or is to be treated as being, a taxable supply;
 
    (b) authorising a person making supplies of a taxable commodity to another person to treat the supplies to that other person as being taxable supplies only to an extent certified by the Commissioners.
 
Deemed supply: use of commodities by utilities and producers
     22. - (1) Where an electricity utility-
 
 
    (a) has electricity available to it, and
 
    (b) as regards a quantity of the electricity, makes no supply of that quantity to another person but causes it to be consumed in the United Kingdom,
       the utility is for the purposes of this Schedule deemed to make a supply to itself of that quantity of the electricity.
 
      (2) Where a gas utility-
 
 
    (a) holds gas in a gaseous state, and
 
    (b) as regards a quantity of the gas, makes no supply of that quantity to another person but causes it to be burned in the United Kingdom,
       the utility is for the purposes of this Schedule deemed to make a supply to itself of that quantity of the gas.
 
      (3) Where-
 
 
    (a) a person has produced a taxable commodity,
 
    (b) the commodity is either-
 
      (i) a taxable commodity other than electricity, or
 
      (ii) electricity that has been produced from taxable commodities, and
 
    (c) as regards a quantity of the commodity, the person makes no supply of that quantity to another person but causes it to be burned (or, in the case of electricity, consumed) in the United Kingdom,
       the person is for the purposes of this Schedule deemed to make a supply to himself of that quantity of the commodity.
 
      (4) The Commissioners may by regulations make provision for electricity to be treated for the purposes of sub-paragraph (3)(b)(ii)-
 
 
    (a) as produced from taxable commodities unless prescribed conditions are fulfilled, or
 
    (b) as produced otherwise than from taxable commodities only where prescribed conditions are fulfilled.
      (5) The conditions that may be prescribed under sub-paragraph (4) include, in particular, conditions in connection with the materials from which the electricity is produced.
 
 
Deemed supply: change of circumstances or intentions
     23. - (1) This paragraph applies where-
 
 
    (a) a supply of a taxable commodity has been made to a person on or after 1st April 2001,
 
    (b) the supply was not a taxable supply, and
 
    (c) there is such a change in circumstances or any person's intentions that, if the changed circumstances or intentions had existed at the time the supply was made, the supply would have been a taxable supply.
      (2) This paragraph does not apply where the supply was not a taxable supply by reason of being exempt from the levy under paragraph 18 (exemption for supply of electricity from renewable sources, but see paragraph 19).
 
      (3) The person to whom the supply was made is for the purposes of this Schedule deemed to make a taxable supply of the commodity to himself.
 
      (4) Where-
 
 
    (a) a supply of a taxable commodity was not a taxable supply by virtue of being supplied for use in premises of a description mentioned in any of paragraphs (a) to (f) of paragraph 9(2), and
 
    (b) those premises cease to be premises of any of those descriptions,
       sub-paragraph (3) only applies to so much (if any) of the commodity supplied as was not used in the premises before they ceased to be premises of any of those descriptions.
 
      (5) The Commissioners may by regulations make provision specifying descriptions of occurrences and non-occurrences that are to be taken as being, or as not being, changes of circumstances or intentions for the purposes of sub-paragraph (1)(c).
 
 
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