http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/30

SCHEDULES

SCHEDULE 30Climate change levy

PART 2Taxable supplies on or after 1 April 2012 for use in recycling processes

13

After paragraph 62(1)(c) (tax credits) insert—

ca
after a taxable supply has been made on the basis that it was not a supply for use in scrap metal recycling, it is determined that the supply was (to any extent) a supply for use in scrap metal recycling;
cb
after a taxable supply has been made on the basis that it was (to any extent) a supply for use in scrap metal recycling, it is determined that the supply was such a supply to a greater extent than previously determined;