Finance Act 2008

Climate change levy and landfill tax

149 Climate change levy: coal mine methane no longer to be renewable source

(1) In paragraph 19 of Schedule 6 to FA 2000 (exemption: electricity from renewable sources), omit sub-paragraph (4A) (coal mine methane to be regarded as renewable source).

(2) Accordingly, omit—

(a) section 126 of FA 2002 (which inserted sub-paragraph (4A)), and

(b) regulation 47(2A) of the Climate Change Levy (General) Regulations 2001 (S.I. 2001/838).

(3) The repeals and revocation made by this section have effect in relation to electricity generated on or after 1 November 2008.

150 Climate change levy accounting documents: abolition of self-identification

In paragraph 143(2) of Schedule 6 to FA 2000 (requirements to be met by invoice if it is to be a “climate change levy accounting document”), omit paragraph (a) (requirement that it must state that it is a climate change levy accounting document).

151 Landfill tax credit: withdrawing approval of environmental bodies

(1) Part 3 of FA 1996 (landfill tax) is amended as follows.

(2) In section 53(4)(d) (withdrawal of approval of environmental body or regulatory body), for “approval of an environmental body or the regulatory body to be withdrawn” substitute “the withdrawal of approval of an environmental body by the Commissioners or by the regulatory body, and the withdrawal of approval of the regulatory body by the Commissioners,”.

(3) In section 54(1) (review of Commissioners' decisions), after paragraph (c) insert—

“(ca) a decision to withdraw approval of an environmental body under any provision contained in regulations by virtue of section 53(4)(d) above;”.

(4) The amendments made by this section are treated as having come into force on 19 March 2008.