Regulation 44 Facilities covered by climate change agreementsI1

For the purposes of paragraph 44 of the Act (reduced-rate for supplies covered by climate change agreement), a taxable commodity shall not be regarded as being supplied otherwise than to a facility covered by a climate change agreement solely because it is delivered and stored elsewhere prior to being burned within that facility.

Paragraph (1) does not apply in a case where the taxable commodity in question is electricity or gas.