# Finance Act 2000, Paragraph 7


(1) This paragraph applies to a supply of a taxable commodity other than—
(a) electricity, or
(b) gas in a gaseous state.
(2) Levy is chargeable on any such supply if the supply is made in the course or furtherance of a business.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/6/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.