# Finance Act 2000, Paragraph 26


(1) This paragraph applies—
(a) to supplies of electricity, and
(b) to supplies of gas where the gas is supplied in a gaseous state and is of a kind supplied by a gas utility.
(2) Where this paragraph applies, a supply is treated as taking place each time a climate change levy accounting document in respect of a supply is issued by the person making the supply.
(3) A supply that is treated as taking place under this paragraph is a supply of the electricity or gas covered by the accounting document.
(4) Nothing in this paragraph applies to any electricity or gas that is covered by a special utility scheme (see paragraph 29).

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/6/paragraph/26 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.