172(1)  For the purposes of climate change levy, no supply made on or after 1st April 2006 is a half-rate supply.

172(2)  Subsections (3) to (6) have effect for determining when a supply is to be regarded as made for the purposes of subsection (1).

172(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.

172(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–

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