# Finance Act 2000, Paragraph 4

Extent: E+W+S+N.I.

(1) A supply of a taxable commodity (or part of such a supply) is a taxable supply for the purposes of the levy if levy is chargeable on the supply under—
paragraph 5 (supplies of electricity),
paragraph 6 (supplies of gas), or
paragraph 7 (other supplies in course or furtherance of business),
and the supply (or part) is not excluded under paragraphs 8 to 10 or exempt under paragraphs 11 to 22.
(2) In this Schedule—
(a) references to a supply of a taxable commodity include a supply that is deemed to be made under paragraph 23, and
(b) references to a taxable supply include a supply that is deemed to be made under paragraph 24 , 24A, 24B, 24C, 42D or 43B,
but paragraphs 23 and 24 have effect subject to any exceptions provided for under paragraph 21.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/6/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.