Paragraph 11

After paragraph 38 insert—

“Deemed supplies under paragraph 24A, 24B, 24C or 42D

38A

(1)

A deemed supply under paragraph 24A or 24B is treated as taking place when the quantity of the commodity is brought onto, or arrives at, the site at which the station is situated or the CHPQA site of the station (as the case may be).

(2)

A deemed supply under paragraph 24C or 42D is treated as taking place upon the later determination.”