{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-30/paragraph-21",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-30/paragraph-21.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/30/paragraph/21",
  "kind": "paragraph",
  "number": "21",
  "heading": null,
  "text": "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—\n“(b) the original supply was made on the basis that it was, to any extent—\n(i) a supply for use in scrap metal recycling,\n(ii) a reduced-rate supply of electricity, or\n(iii) a reduced-rate supply of any other taxable commodity,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/30/paragraph/21",
    "retrieved_at": "2026-10-29T09:08:44.989153+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."
}