Paragraph 2 Gas
Subject to sub-paragraph (3), and sections 3 and 4—
a public body or undertaking (“A”) is supplied with gas received by A where—
A agrees with a person (“B”) that B will supply gas to A;
A receives a supply further to that agreement; and
that supply is measured by a metering device;
A is supplied with gas received by another public body or undertaking (“C”) where—
A agrees with B that B will supply gas to C;
C receives a supply further to that agreement; and
that supply is measured by a metering device.
A supply of gas is made at the time it is received.
Sub-paragraph (1) does not apply to the extent that the gas is used directly for—
the transport, supply or shipping of gas; or
the generation, transmission or distribution of electricity.