# Finance Act 2012, Paragraph 13


After paragraph 62(1)(c) (tax credits) insert—
“(ca) after a taxable supply has been made on the basis that it was not a supply for use in scrap metal recycling, it is determined that the supply was (to any extent) a supply for use in scrap metal recycling;
(cb) after a taxable supply has been made on the basis that it was (to any extent) a supply for use in scrap metal recycling, it is determined that the supply was such a supply to a greater extent than previously determined;”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/30/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-30/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.