V21.122 The main supplies
Introduction
Supplies of taxable commodity are taxable supplies unless they are excluded1 or exempted2, or are outside the scope of CCL. Supplies for their own use by gas and electricity utilities are, insofar as they are unconnected to production, deemed to be self-supplies and are included as taxable supplies3.
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 24 Aug 2024 13:40