Finance Act 2011 (c. 11)

Part 6 U.K. Other taxes

Climate change levy U.K.

F1 78 Supplies of commodities to be used in producing electricity U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 S. 78(3) omitted (26.3.2013 retrospective) by virtue of Finance Act 2013 (c. 29), Sch. 42 para. 1(2)(a)(3)

79 Northern Ireland gas supplies U.K.

(1) In Schedule 6 to FA 2000 (climate change levy), omit paragraph 11A (exemption for Northern Ireland gas supplies).

(2) Subsection (3) applies to a supply of gas if—

(a) the supply is made by a gas utility (within the meaning of that Schedule (see paragraph 147)),

(b) the person to whom the supply is made intends to cause the gas to be burned in Northern Ireland, F2 ...

[F3 (ba) the supply is not a supply for use in scrap metal recycling (within the meaning of that Schedule (see paragraph 147)), and]

(c) the supply is treated as taking place on or after 1 April 2011 but before 1 November 2013.

(3) Paragraph 42 of that Schedule (amount payable by way of levy) has effect as if—

(a) for sub-paragraphs (1) and (1A) there were substituted—

“(1) The amount payable by way of levy on a taxable supply is—

(a) if the supply is treated as taking place before 1 April 2012, £0.00059 per kilowatt hour, and

(b) if the supply is treated as taking place on or after that date, [F4 £0.00064] per kilowatt hour.”, and

(b) in sub-paragraph (3) the reference to a reduced-rate supply were a reference to a supply in relation to which this subsection applies.

(4) In FA 2001, omit section 105(2) (which inserted paragraph 11A of that Schedule).

(5) The amendments made by subsections (1) and (4) have effect in relation to a supply of gas to a person if the gas is actually supplied to the person on or after 1 April 2011.

(6) Subsections (2) and (3) are treated as having come into force on 1 April 2011.

Textual Amendments

F2 Word in s. 79(2) omitted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 30 para. 18(2)(a)

F3 S. 79(2)(ba) inserted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 30 para. 18(2)(b)

F4 Word in s. 79(3)(a) substituted (with effect in accordance with Sch. 30 para. 23 of the amending Act) by Finance Act 2012 (c. 14), Sch. 30 para. 22

Commencement Information

I1 S. 79 wholly in force at Royal Assent; s. 79(2)(3) in force retrospective to 1.4.2011, see s. 79(6)

F5 80 Power to suspend exemption for supplies used in recycling processes U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F5 S. 80 omitted (with effect in accordance with Sch. 30 para. 19 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 30 para. 18(3)