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Paragraph 6 Tax credit for recipient and reconciliation for input fuel to combined heat and power stationsF6I1

United Kingdom

(1)

The recipient in each of the following cases is entitled to a tax credit in respect of any relevant amount of CCL charged on the supply in question (subject to paragraph 5(5) and the other provisions of this Schedule including those provisions relating to the making of a relevant claim to the Commissioners)—

(a)

after a taxable supply has been made, there is such a change in circumstances or any person’s intentions that, if the changed circumstances or intentions had existed at the time the supply was made, the supply would not have been a taxable supply;

(b)

after a supply of a taxable commodity is made on the basis that it is a taxable supply, it is determined that the supply was not (to any extent) a taxable supply;

(c)

after a taxable supply has been made on the basis that it was F1not F2... a reduced-rate supply, it is determined that the supply was (to any extent) ... a F3... reduced-rate supply;

F4(ca)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5(d)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e)

after a charge to CCL has arisen on a supply of a taxable commodity (“the original commodity”) to a person who uses the commodity supplied in producing taxable commodities primarily for his own consumption, that person makes supplies of any of the commodities in whose production he has used the original commodity.

(2)

In sub-paragraph (1), “relevant amount of CCL” refers to the difference between—

(a)

the amount of CCL that ought to have been charged by or under the Act at the time of supply had the supplier certificate been correct, and

(b)

the amount of CCL that the supplier accounted for (or ought to have accounted for) on the basis of the incorrect supplier certificate.

Annotations

Textual amendments

F1

Word in Sch. 1 para. 6(1)(c) 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 36

F2

Words in Sch. 1 para. 6(1)(c) 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(15)(a), 10(1)

F3

Words in Sch. 1 para. 6(1)(c) 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 36

F4

Sch. 1 para. 6(1)(ca) 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(15)(b), 10(1)

F5

Sch. 1 para. 6(1)(d) 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 37

F6

Sch. 1 para. 6 heading substituted (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 5(f) (with reg. 6)

Commencement

I1

Sch. para. 6 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