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Part III Time of supply

United Kingdom

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

  1. Introduction
  2. Electricity or gas: supply when climate change levy accounting document issued
  3. Electricity or gas: duty to issue climate change levy accounting document
  4. Electricity or gas: actual supply not followed by climate change levy accounting document
  5. Electricity or gas: special utility schemes
  6. Other commodities: general rules for supply by UK residents
  7. Other commodities: earlier invoice
  8. Other commodities: later invoice
  9. Other commodities: supply by non-UK residents
  10. Other commodities: deemed supplies
  11. Other commodities: directions by Commissioners
  12. Supplies invoiced or paid for before 1st April 2001
  13. Supplies of electricity or gas spanning change of rate etc.
  14. Other supplies spanning change of rate etc.
  15. Deemed supplies under paragraph 24A, 24B, 24C or 42D
  16. Regulations as to time of supply

Notes on Schedule 6

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

C2

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