OpenLegislation

Part II Taxable suppliesC1

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. Introduction
  2. Supplies of electricity
  3. Supplies of gas
  4. Other supplies made in course or furtherance of business
  5. Excluded supplies: supply for domestic or charity use
  6. Excluded supplies: meaning of “for domestic use"
  7. Excluded supplies: supply before 1st April 2001
  8. Exemption: supply not for burning in the UK
  9. Exemption: Northern Ireland gas supplies
  10. Exemption: supply used in transport
  11. Exemption: mineralogical and metallurgical processes
  12. Exemption: supplies to producers of commodities other than electricity
  13. Exemption: supplies (other than self-supplies) to electricity producers
  14. Exemption: supplies (other than self-supplies) to combined heat and power stations
  15. Exemption: supplies (other than self-supplies) of electricity from partly exempt combined heat and power stations
  16. Exemption: self-supplies by electricity producers
  17. Exemption: supply not used as fuel
  18. Exemption: supply for use in recycling processes
  19. Exemption: electricity from renewable sources
  20. Exemption under paragraph 19: averaging periods
  21. Exemption: electricity produced in combined heat and power stations
  22. Exemption under paragraph 20A: averaging periods
  23. Regulations to avoid double charges to levy
  24. Regulations giving effect to exemptions
  25. Deemed supply: use of commodities by utilities and producers
  26. Deemed supply: change of circumstances etc
  27. Deemed taxable supply: commodities to be used in producing electricity
  28. Deemed taxable supply: commodities to be used in combined heat and power station
  29. Power to make regulations giving effect to paragraphs 24A to 24C etc

Annotations

Modifications

C1

Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3

Notes on Schedule 6

Modifications

C2

Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)