Regulation 35 I1

United Kingdom

(1)

A taxable supply is to be treated as being F1... a F2reduced-rate supply only if and to the extent that F3... the recipient F4delivers to the supplier a certificate that accords with paragraph (2).

(2)

Any such certificate shall—

F5(a)

represent (as the case may be) that the supply (or a quantified part of it)—

(i)

meets the requirements of a reduced-rate supply in paragraph 44(1) of the Act (reduced-rate for supplies covered by climate change agreements), F6...

(ii)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

comply, as necessary, with regulations 37(2), 37(3), 37(4) and 38(2), and

(c)

be supported, if necessary, in accordance with paragraph (3).

(3)

Where the certificate represents that a quantified part of the supply meets the requirements for a F7reduced-rate supply F8..., the recipient must support that certificate with an analysis document demonstrating that the part is calculated in a manner consistent with regulation 38 and F9Schedule 1.

F10(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(9)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1: Words in reg. 35(1) omitted (1.4.2014 with effect in accordance with Sch. 20 para. 10 to the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 8(9)(a), 10(1)
F2: Word in reg. 35(1) substituted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 11
F3: Words in reg. 35(1) omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 12
F4: Word in reg. 35(1) substituted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 12
F5: Reg. 35(2)(a) substituted (1.4.2012) by The Climate Change Levy (General) (Amendment) Regulations 2012 (S.I. 2012/943), regs. 1, 10(b)
F6: Reg. 35(2)(a)(ii) and preceding word omitted (1.4.2014 with effect in accordance with Sch. 20 para. 10 to the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 8(9)(b), 10(1)
F7: Word in reg. 35(3) substituted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 14
F8: Words in reg. 35(3) omitted (1.4.2014 with effect in accordance with Sch. 20 para. 10 to the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 8(9)(c), 10(1)
F9: Words in reg. 35(3) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 4
F10: Reg. 35(4)-(9) omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 15

Commencement

I1: Reg. 35 in force at 1.4.2001, see reg. 1

Notes on Part III

Textual amendments

F1: Word in Pt. 3 heading omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 9
F2: Words in Pt. 3 heading omitted (1.4.2014 with effect in accordance with Sch. 20 para. 10 to the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 8(7), 10(1)