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(1)The Treasury may by order provide that Schedule 6 to FA 2000 (climate change levy) is to have effect in relation to any supply of a taxable commodity made on or after 1 April 2011 as if—
(a)paragraph 18A (exemption: supply for use in recycling processes), and
(b)any reference to that paragraph,
were omitted.
(2)An order made under this section may apply—
(a)generally, or
(b)only in relation to supplies of a description specified in the order.
(3)Any revocation order made under this section may provide for the revocation to have effect in relation to supplies made on or after a day which is earlier than the day on which the revocation order is made.
(4)In this section a “revocation order” is an order revoking the whole or any part of an order containing the provision mentioned in subsection (1).
(5)The power to make an order under this section, other than a revocation order, may not be exercised after 31 March 2012.
(6)The power to make an order under this section is exercisable by statutory instrument.
(7)A statutory instrument containing an order under this section is subject to annulment in pursuance of a resolution of the House of Commons.
(8)Any reference in this section to the time at which a supply of a taxable commodity is made is to be read as a reference to the time at which the taxable commodity is actually supplied.
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