Regulation 40 Suppliers to producers of commoditiesI1

United Kingdom

(1)

An exemption provided for by paragraph 13 or 14(1) of the Act (supplies to producers of commodities other than electricity and certain supplies to electricity producers) has effect subject to paragraph (2).

(2)

The supply of the taxable commodity in question shall be a taxable supply (and not an exempt supply) to the extent that it is to be used by the recipient for the purposes of—

(a)

headquarters administration facilities;

(b)

telephone call centres;

(c)

dedicated visitor centres;

(d)

any commercial matters (including power for computers and ancillary equipment, and legal, contractual or taxation matters);

(e)

road tanker deliveries otherwise than at the production site.

(3)

This regulation has effect without prejudice to the generality of paragraph 13 or 14(1) of the Act.

Annotations

Commencement

I1: Reg. 40 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)