Section 191 | Deemed supplies

(1)Schedule 6 to the Finance Act 2000 (c. 17) (climate change levy) is amended as follows.

(2)In paragraph 5(3) (levy chargeable on deemed supply of electricity) for “paragraph 23(3)” substitute “ paragraph 20(6)(a), 20B(6)(a), 23(3) or 24 ”.

(3)In paragraph 6 (supplies of gas)—

(a)after sub-paragraph (2) insert—

(2A)Levy is chargeable on a supply of gas that is deemed to be made under paragraph 24.

;

(b)in sub-paragraph (3) for “sub-paragraphs (1) and (2)” substitute “ sub-paragraph (1), (2) or (2A) ”.

(4)Subsection (2) has effect in relation to supplies deemed to be made on or after 31st March 2003, and subsection (3) in relation to supplies deemed to be made on or after the day on which this Act is passed.