172 Abolition of half-rate supplies etc
Finance Act 2006 (2006 c 25) | Legislation

172  Abolition of half-rate supplies etc

(1)     For the purposes of climate change levy, no supply made on or after 1st April 2006 is a half-rate supply.

(2)     Subsections (3) to (6) have effect for determining when a supply is to be regarded as made for the purposes of subsection (1).

(3)     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.

(4)     In the case of a supply of a taxable commodity not falling within subsection (3) 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

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