Paragraph 3 I1

(1)

Any supplier certificate delivered by the recipient shall represent to the best of the recipient’s judgment any information required by regulation 34(2) (exclusions and exemptions), F1regulation 35(2) F2(F3... reduced-rate) or 36(2) F4(reduced-rate for certain supplies to a facility covered by a climate change agreement), or regulation 37(3) (combinations).

(2)

A supplier certificate may relate to more than one supply (subject to Part III of these Regulations and the other provisions of this Schedule).

(3)

Accordingly, if it relates to more than one supply, a supplier certificate shall provide a recipient’s relief percentage based on—

(a)

the likely number of supplies to which it will relate,

(b)

the likely quantity of the taxable commodity in question that will be supplied to him by the supplier if those supplies are made, and

(c)

any other relevant circumstances.

Annotations

Textual amendments

F1: Words in Sch. 1 para. 3(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 29
F2: Words in Sch. 1 para. 3(1) inserted (1.4.2012) by The Climate Change Levy (General) (Amendment) Regulations 2012 (S.I. 2012/943), regs. 1, 11(c)(i)
F3: Words in Sch. 1 para. 3(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(13), 10(1)
F4: Words in Sch. 1 para. 3(1) substituted (1.4.2012) by The Climate Change Levy (General) (Amendment) Regulations 2012 (S.I. 2012/943), regs. 1, 11(c)(ii)

Commencement

I1: Sch. para. 3 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