Related HMRC Manuals

4(1)  A supply of a taxable commodity (or part of such a supply) is a taxable supply for the purposes of the levy if levy is chargeable on the supply under–

paragraph 5 (supplies of electricity),

paragraph 6 (supplies of gas), or

paragraph 7 (other supplies in course or furtherance of business),

and the supply (or part) is not excluded under paragraphs 8 to 10 or exempt under paragraphs 11 to 21.

4(2)  In this Schedule–

(a)references to a supply of a taxable commodity include a supply that is deemed to be made under paragraph 23, and

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