INTRODUCTION

25  This Part of this Schedule applies to determine when a supply of a taxable commodity is treated as taking place.

Official Publications

Notice CCL1, para. 5 (2015 edn): time of supply.

HMRC Climate change levy manual, para. CCLG10000.


ELECTRICITY OR GAS: SUPPLY WHEN CLIMATE CHANGE LEVY ACCOUNTING DOCUMENT ISSUED

26(1)  This paragraph applies–

(a)to supplies of electricity, and

(b)to supplies of gas where the gas is supplied in a gaseous state and is of a kind supplied by a gas utility.

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