# Finance Act 2007, Paragraph 7


For paragraph 44 substitute—
“44 (1) For the purposes of this Schedule, a taxable supply is a reduced-rate supply if—
(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
(b) the supply is made at a time falling in that period.
(2) Sub-paragraph (1) has effect subject to paragraph 45.
(3) The Commissioners may by regulations make provision for giving effect to sub-paragraph (1).
(4) Regulations under this paragraph may, in particular, include provision for determining whether any taxable commodity is supplied to a facility.
(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.”

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Source: https://www.legislation.gov.uk/ukpga/2007/11/schedule/2/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2007/schedule-2/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.