Paragraph 13 I1
Where a recipient changes supplier, any supplier certificate delivered to any earlier supplier (and any supporting analysis document) shall not have effect in relation to supplies from the later supplier.
Where a supplier changes under paragraph (1) without the recipient’s active participation and the supplier certificate and supporting analysis document are transferred to the later supplier—
continuity is preserved for all CCL purposes in relation to the change, and
the certificate and document are deemed to have been originally given by the recipient to that later supplier.
If there is no such transfer, the supplier certificate and supporting analysis document shall not have effect in relation to supplies from the later supplier.
F2In the case of sub-paragraph (1) or if continuity is not preserved in the case of sub-paragraph (1A), paragraphs 5 to 11 shall apply in relation to the combined effect of the supplier certificate the recipient delivered to the earlier supplier and the supplier certificate he delivers to the later supplier.
Annotations
Textual amendments
- F1
Sch. 1 para. 13(1A) inserted (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 5(p) (with reg. 6)
- F2
Words in Sch. 1 para. 13(2) substituted (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 5(q) (with reg. 6)
Commencement
- I1
Sch. para. 13 in force at 1.4.2001, see reg. 1
Notes on Schedule 1
Textual amendments
- F1
Sch. renumbered as Sch. 1 (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 21
- F2
Words in Sch. 1 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(11), 10(1)
- F3
Word in Sch. 1 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 25