# Finance Act 2000, Paragraph 42B


(1) This paragraph applies for the purposes of paragraph 42A(2) if the commodity deemed to be supplied is a quantity of a commodity falling within paragraph 3(1)(d) to (f).
(2) The number of gigajoules in the quantity supplied is to be determined by reference to the total gross calorific value of that quantity.
(3) Sub-paragraph (4) applies if there is included in that quantity any coal slurry taken from a slurry pit situated at the site of a coal mine (including a disused coal mine).
(4) The gross calorific value of the coal slurry is to be left out of account in determining the total gross calorific value of that quantity.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/6/paragraph/42B (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-42B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.