Regulation 4

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).

$$P=\genfrac{}{}{0.1ex}{}{\left(C+M+0.8R\right)}{Q}\times 100$$

(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).”.