{
  "url": "https://openlegislation.uk/finance-act-2007/schedule-2/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-act-2007/schedule-2/paragraph-7.json",
  "legislation": "ukpga/2007/11",
  "legislation_title": "Finance Act 2007",
  "legislation_url": "https://openlegislation.uk/finance-act-2007",
  "path": "schedule/2/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "For paragraph 44 substitute—\n“44 (1) For the purposes of this Schedule, a taxable supply is a reduced-rate supply if—\n(a) the taxable commodity is supplied to a facility specified in a certificate given by the Secretary of State to the Commissioners as a facility which is to be taken as being covered by a climate change agreement for a period specified in the certificate, and\n(b) the supply is made at a time falling in that period.\n(2) Sub-paragraph (1) has effect subject to paragraph 45.\n(3) The Commissioners may by regulations make provision for giving effect to sub-paragraph (1).\n(4) Regulations under this paragraph may, in particular, include provision for determining whether any taxable commodity is supplied to a facility.\n(5) The provision that may be made by virtue of sub-paragraph (4) includes, in particular, provision for a taxable commodity of any description specified in the regulations to be taken as supplied to a facility only if the commodity is delivered to the facility.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 7 in force at 1.11.2007 by S.I. 2007/2902, art. 2(1) (with art. 2(2)(4))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/11/schedule/2/paragraph/7",
    "retrieved_at": "2026-10-29T09:12:51.142391+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}