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Schedule 6 to FA 2000 (climate change levy) is amended as follows.

In paragraph 4(2)(b) (taxable supplies: introduction), after “paragraph 24” insert “or 45A”.

In paragraph 5(3) (supplies of electricity), for “or 24” substitute “, 24 or 45A”.

In paragraph 6(2A) (supplies of gas), after “24” insert “or 45A”.

(1)     Paragraph 34 (other commodities: deemed supplies) is amended as follows.

(2)     In sub-paragraph (1)(b), for “or 24” substitute “, 24 or 45A”.

(3)     After sub-paragraph (3) insert—

“(4)     A supply that is deemed to be made under paragraph 45A is treated as taking place upon the later determination.”

In paragraph 39(1)(c) (regulations as to time of supply), for “or 24” substitute “, 24 or 45A”.

For paragraph 44 substitute—

“44

(1)     For the purposes of this Schedule, a taxable supply is a reduced- rate supply if—