# The Climate Change Levy (General) Regulations 2001, Regulation 40A


A quantity of a commodity is not to be the subject of a deemed supply under paragraph 24A of the Act (deemed taxable supplies of commodities to be used in producing electricity) so far as it is the subject of a taxable supply as provided for by regulation 40(2) in its application for the purposes of paragraph 14(1) of the Act.

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Source: https://www.legislation.gov.uk/uksi/2001/838/regulation/40A (the official version)
Page: https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-40A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.