After regulation 35(3) (certification of half-rate supply), insert—“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).6 A supply—a of electricity, orb 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, orb 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 Act, 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, andb 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.”
After regulation 42(2) (supplies to horticultural producers by non-registrable electricity producers), insert—“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).”
After Schedule 1 paragraph 2 (certification in the case of half-rate supplies, etc), insert—“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).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).”
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