Paragraph 21

In paragraph 43B(1) of Schedule 6 to FA 2000 (supplies for use in scrap metal recycling and reduced-rate supplies: deemed supply) (as inserted by paragraph 11 above), for paragraph (b) substitute—

“(b)

the original supply was made on the basis that it was, to any extent—

(i)

a supply for use in scrap metal recycling,

(ii)

a reduced-rate supply of electricity, or

(iii)

a reduced-rate supply of any other taxable commodity,”.