Time of supply
Deemed supply, change in circumstances etc.
Legislation/Regulatory –
FA2000 Sch. 6, para. 34(3)
Electricity or gas
Climate change levy accounting document
Invoiced or paid for before 1 April 2001
Legislation/Regulatory –
FA2000 Sch. 6, para. 36
Spanning change of rate etc.
Legislation/Regulatory –
FA2000 Sch. 6, para. 37
Special utility schemes
Legislation/Regulatory –
FA2000 Sch. 6, para. 29
Other commodities
– see Other commodities
Regulations as to
Legislation/Regulatory –
FA2000 Sch. 6, para. 39