# Finance Act 2000, Paragraph 38A


(1) A deemed supply under paragraph 24A or 24B is treated as taking place when the quantity of the commodity is brought onto, or arrives at, the site at which the station is situated or the CHPQA site of the station (as the case may be).
(2) A deemed supply under paragraph 24C or 42D is treated as taking place upon the later determination.

---
Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/6/paragraph/38A (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-38A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.