http://www.legislation.gov.uk/ukpga/2014/26/schedule/20Finance Act 2014An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-06-03Expert Participation2024-04-06SCHEDULESSCHEDULE 20

Section 99

Climate change levy: exemptions for mineralogical and metallurgical processes etcPART 1The exemptions1

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

2

After paragraph 12 insert—Exemption: mineralogical and metallurgical processes

12A(1)

A supply of a taxable commodity to a person is exempt from the levy if the commodity is to be used by the person in a mineralogical or metallurgical process.

(2)

Mineralogical process” has the same meaning as in Article 2(4)(b) of Council Directive 2003/96/EC of 27 October 2003 (which relates to the taxation of energy products and electricity).

(3)

Metallurgical process” means a process of any of the following descriptions.

(4)

The descriptions are—

(a)

a process falling within Division 24 of NACE Rev 2, excluding Class 24.46;

(b)

a process falling within Group 25.5 of NACE Rev 2;

(c)

a process falling within Class 25.61 of NACE Rev 2 which is—

(i)

plating, anodising etc of metals;

(ii)

heat treatment of metals;

(iii)

deburring, sandblasting, tumbling and cleaning of metals where carried out in conjunction with a process mentioned in paragraph (a) or (b).

In this sub-paragraph “NACE Rev 2” is as set out in Annex I to Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 (relating to the statistical classification of economic activities).

3(1)

Paragraph 42 (amount payable by way of levy) is amended as follows.

(2)

In sub-paragraph (1)—

(a)

in paragraph (a) omit “or a supply for use in scrap metal recycling”,

(b)

omit paragraph (d), and

(c)

in the Table, in the heading for column 2, omit “or a supply for use in scrap metal recycling”.

(3)

Omit sub-paragraph (1ZA).

4

Omit paragraph 43A (supplies for use in scrap metal recycling) and the cross-heading before it.

5

In paragraph 43B (supplies for use in scrap metal recycling etc: deemed supply) in sub-paragraph (1)(b) omit sub-paragraph (i).

6

In paragraph 62 (tax credits) in sub-paragraph (1) omit paragraphs (ca) and (cb).

7

In paragraph 101 (civil penalties: incorrect certificates) in sub-paragraph (2)(a)—

(a)

in sub-paragraph (ii) after “12,” insert “ 12A, ”,

(b)

after sub-paragraph (ii) insert “ or ”, and

(c)

omit sub-paragraph (iiia) and the “or” after it.

8(1)

The Climate Change Levy (General) Regulations 2001 (S.I. 2001/838) are amended as follows.

(2)

In regulation 2 (general interpretation) in paragraph (1) omit “, recycling lower-rate part”, “a recycling lower-rate supply or” and the definition of “recycling lower-rate supply”.

(3)

In regulation 8 (records which a registrable person is obliged to keep) in paragraph (c)(ii) omit “recycling lower-rate supply or a”.

(4)

In regulation 11 (other tax credits: entitlement) in paragraph (1)—

(a)

in sub-paragraph (c) omit “a recycling lower-rate supply or” (in both places), and

(b)

omit sub-paragraph (ca).

(5)

In regulation 12 (tax credits: general) in paragraph (1) omit “, recycling lower-rate supplies”.

(6)

In regulation 33 (special rules for certain supplies)—

(a)

in the heading omit “, recycling lower-rate supplies”, and

(b)

in the text omit “, recycling lower-rate supplies”.

(7)

In the title of Part 3 omit “, recycling lower-rate”.

(8)

In regulation 34 (supplier certificates) in paragraph (1)(a) after “12 (transport),” insert “ 12A (mineralogical and metallurgical processes), ”.

(9)

In regulation 35 (supplier certificates)—

(a)

in paragraph (1) omit “a recycling lower-rate or”,

(b)

in paragraph (2)(a) omit paragraph (ii) and the “or” before it, and

(c)

in paragraph (3) omit “or is for use in scrap metal recycling”.

(10)

Schedule 1 (certification etc) is amended as follows.

(11)

In the title omit “, recycling lower-rate”.

(12)

In paragraph 2—

(a)

in the formula omit “+0.8L”,

(b)

in the definition of “M”, after paragraph (b) insert—(ba)

paragraph 12A—mineralogical and metallurgical processes;

, and

(c)

omit the definition of “0.8L”.

(13)

In paragraph 3(1) omit “recycling lower-rate and”.

(14)

In paragraph 5(7) omit “Supplies for use in scrap metal recycling and”.

(15)

In paragraph 6(1)—

(a)

in paragraph (c) omit “a recycling lower-rate supply or” (in both places), and

(b)

omit paragraph (ca).

(16)

The amendments made by sub-paragraphs (8) and (12)(b) are to be treated as having been made by the Commissioners for Her Majesty's Revenue and Customs in exercise of the power conferred by paragraph 22 of Schedule 6 to FA 2000 (regulations giving effect to exemptions).

9(1)

Schedule 1 to the Climate Change Levy (Fuel Use and Recycling Processes) Regulations 2005 (S.I. 2005/1715) is amended as follows.

(2)

In paragraph 1 omit “Aluminium” and “Copper”.

(3)

In paragraph 2 for the words from “Gold” to “platinum group metal alloys and” substitute “ The electrolytic dissolution of ”.

(4)

Omit paragraphs 18 to 24, 26, 27, 28, 32, 34, 36 and 37.

(5)

The amendments made by this paragraph are to be treated as having been made by the Treasury in exercise of the power conferred by paragraph 18(2) of Schedule 6 to FA 2000 (exemption for supply not used as fuel).

10(1)

The amendments made by this Part are treated as having come into force on 1 April 2014 and have effect as follows.

(2)

In relation to supplies of gas or electricity, they have effect in relation to gas or electricity actually supplied on or after 1 April 2014.

(3)

In relation to any other supplies, they have effect in relation to supplies treated as taking place on or after 1 April 2014.

PART 2Other provision11

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

12

In paragraph 12A (as inserted by paragraph 2 above) after sub-paragraph (4) insert—(5)

The Treasury may by regulations amend this paragraph so as to amend the definition of “mineralogical process”.

(6)

The Treasury may by regulations amend sub-paragraph (4) so as to add, remove or modify a description.

13

In paragraph 13A (power to make provision amending paragraph 13) in sub-paragraph (3) omit “Parliament”.

14(1)

Paragraph 146 (regulations and orders) is amended as follows.

(2)

In sub-paragraphs (2)(b) and (3) omit “Parliament”.

(3)

After sub-paragraph (3) insert—(3A)

A statutory instrument that contains (whether alone or with other provision) regulations under paragraph 12A(5) that remove a process (in whole or in part) from the scope of the definition of “mineralogical process” shall not be made unless a draft of the statutory instrument containing the regulations has been laid before and approved by a resolution of the House of Commons.

(3B)

A statutory instrument that contains (whether alone or with other provision) regulations under paragraph 12A(6) that—

(a)

remove a description, or

(b)

modify a description so as to narrow its scope,

shall not be made unless a draft of the statutory instrument containing the regulations has been laid before and approved by a resolution of the House of Commons.

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SCHEDULE 20
<authorialNote class="referenceNote">
<p> Section 99</p>
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</num>
<heading>
Climate change levy: exemptions for mineralogical and metallurgical processes
<abbr title="Et cetera" xml:lang="la">etc</abbr>
</heading>
<part eId="schedule-20-part-1">
<num>
<b>PART 1</b>
</num>
<heading>The exemptions</heading>
<paragraph eId="schedule-20-paragraph-1" class="schProv1">
<num>1</num>
<content>
<p>Schedule 6 to FA 2000 (climate change levy) is amended as follows.</p>
</content>
</paragraph>
<paragraph eId="schedule-20-paragraph-2" class="schProv1">
<num>2</num>
<content>
<p>
<mod>
After paragraph 12 insert—
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<heading>
<i>Exemption: mineralogical and metallurgical processes</i>
</heading>
<section>
<num>12A</num>
<subsection>
<num>(1)</num>
<content>
<p>A supply of a taxable commodity to a person is exempt from the levy if the commodity is to be used by the person in a mineralogical or metallurgical process.</p>
</content>
</subsection>
<subsection>
<num>(2)</num>
<content>
<p>
<term refersTo="#term-mineralogical-process">Mineralogical process</term>
” has the same meaning as in Article 2(4)(b) of Council Directive
<ref eId="c00018" href="http://www.legislation.gov.uk/european/directive/2003/0096">
2003/96/
<abbr class="acronym" title="European Community">EC</abbr>
</ref>
of 27 October 2003 (which relates to the taxation of energy products and electricity).
</p>
</content>
</subsection>
<subsection>
<num>(3)</num>
<content>
<p>
<term refersTo="#term-metallurgical-process">Metallurgical process</term>
” means a process of any of the following descriptions.
</p>
</content>
</subsection>
<subsection>
<num>(4)</num>
<intro>
<p>The descriptions are—</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>a process falling within Division 24 of NACE Rev 2, excluding Class 24.46;</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>a process falling within Group 25.5 of NACE Rev 2;</p>
</content>
</level>
<level class="para1">
<num>(c)</num>
<intro>
<p>a process falling within Class 25.61 of NACE Rev 2 which is—</p>
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<num>(i)</num>
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plating, anodising
<abbr title="Et cetera" xml:lang="la">etc</abbr>
of metals;
</p>
</content>
</level>
<level class="para2">
<num>(ii)</num>
<content>
<p>heat treatment of metals;</p>
</content>
</level>
<level class="para2">
<num>(iii)</num>
<content>
<p>deburring, sandblasting, tumbling and cleaning of metals where carried out in conjunction with a process mentioned in paragraph (a) or (b).</p>
</content>
</level>
</level>
<wrapUp>
<p>
In this sub-paragraph “NACE Rev 2” is as set out in Annex I to Regulation
<ref eId="c00019" href="http://www.legislation.gov.uk/european/regulation/2006/1893">
(
<abbr class="acronym" title="European Community">EC</abbr>
) No 1893/2006
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of the European Parliament and of the Council of 20 December 2006 (relating to the statistical classification of economic activities).
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<num>3</num>
<subparagraph eId="schedule-20-paragraph-3-1">
<num>(1)</num>
<content>
<p>Paragraph 42 (amount payable by way of levy) is amended as follows.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-20-paragraph-3-2">
<num>(2)</num>
<intro>
<p>In sub-paragraph (1)—</p>
</intro>
<level class="para1" eId="schedule-20-paragraph-3-2-a">
<num>(a)</num>
<content>
<p>in paragraph (a) omit “or a supply for use in scrap metal recycling”,</p>
</content>
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<num>(b)</num>
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</content>
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<num>(c)</num>
<content>
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in the Table, in the heading for column 2, omit “
<i>or a supply for use in scrap metal recycling</i>
”.
</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-20-paragraph-3-3">
<num>(3)</num>
<content>
<p>Omit sub-paragraph (1ZA).</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="schedule-20-paragraph-4" class="schProv1">
<num>4</num>
<content>
<p>Omit paragraph 43A (supplies for use in scrap metal recycling) and the cross-heading before it.</p>
</content>
</paragraph>
<paragraph eId="schedule-20-paragraph-5" class="schProv1">
<num>5</num>
<content>
<p>
In paragraph 43B (supplies for use in scrap metal recycling
<abbr title="Et cetera" xml:lang="la">etc</abbr>
: deemed supply) in sub-paragraph (1)(b) omit sub-paragraph (i).
</p>
</content>
</paragraph>
<paragraph eId="schedule-20-paragraph-6" class="schProv1">
<num>6</num>
<content>
<p>In paragraph 62 (tax credits) in sub-paragraph (1) omit paragraphs (ca) and (cb).</p>
</content>
</paragraph>
<paragraph eId="schedule-20-paragraph-7" class="schProv1">
<num>7</num>
<intro>
<p>In paragraph 101 (civil penalties: incorrect certificates) in sub-paragraph (2)(a)—</p>
</intro>
<level class="para1" eId="schedule-20-paragraph-7-a">
<num>(a)</num>
<content>
<p>
<mod>
in sub-paragraph (ii) after “12,” insert
<quotedText>“ 12A, ”</quotedText>
,
</mod>
</p>
</content>
</level>
<level class="para1" eId="schedule-20-paragraph-7-b">
<num>(b)</num>
<content>
<p>
<mod>
after sub-paragraph (ii) insert
<quotedText>“ or ”</quotedText>
, and
</mod>
</p>
</content>
</level>
<level class="para1" eId="schedule-20-paragraph-7-c">
<num>(c)</num>
<content>
<p>omit sub-paragraph (iiia) and the “or” after it.</p>
</content>
</level>
</paragraph>
<paragraph eId="schedule-20-paragraph-8" class="schProv1">
<num>8</num>
<subparagraph eId="schedule-20-paragraph-8-1">
<num>(1)</num>
<content>
<p>
The Climate Change Levy (General) Regulations 2001 (
<abbr class="acronym" title="Statutory Instrument">S.I.</abbr>
2001/838) are amended as follows.
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-20-paragraph-8-2">
<num>(2)</num>
<content>
<p>In regulation 2 (general interpretation) in paragraph (1) omit “, recycling lower-rate part”, “a recycling lower-rate supply or” and the definition of “recycling lower-rate supply”.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-20-paragraph-8-3">
<num>(3)</num>
<content>
<p>In regulation 8 (records which a registrable person is obliged to keep) in paragraph (c)(ii) omit “recycling lower-rate supply or a”.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-20-paragraph-8-4">
<num>(4)</num>
<intro>
<p>In regulation 11 (other tax credits: entitlement) in paragraph (1)—</p>
</intro>
<level class="para1" eId="schedule-20-paragraph-8-4-a">
<num>(a)</num>
<content>
<p>in sub-paragraph (c) omit “a recycling lower-rate supply or” (in both places), and</p>
</content>
</level>
<level class="para1" eId="schedule-20-paragraph-8-4-b">
<num>(b)</num>
<content>
<p>omit sub-paragraph (ca).</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-20-paragraph-8-5">
<num>(5)</num>
<content>
<p>In regulation 12 (tax credits: general) in paragraph (1) omit “, recycling lower-rate supplies”.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-20-paragraph-8-6">
<num>(6)</num>
<intro>
<p>In regulation 33 (special rules for certain supplies)—</p>
</intro>
<level class="para1" eId="schedule-20-paragraph-8-6-a">
<num>(a)</num>
<content>
<p>
in the heading omit “
<b>, recycling lower-rate supplies</b>
”, and
</p>
</content>
</level>
<level class="para1" eId="schedule-20-paragraph-8-6-b">
<num>(b)</num>
<content>
<p>in the text omit “, recycling lower-rate supplies”.</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-20-paragraph-8-7">
<num>(7)</num>
<content>
<p>
In the title of Part 3 omit “
<inline name="smallCaps">, recycling lower-rate</inline>
”.
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-20-paragraph-8-8">
<num>(8)</num>
<content>
<p>
<mod>
In regulation 34 (supplier certificates) in paragraph (1)(a) after “12 (transport),” insert
<quotedText>“ 12A (mineralogical and metallurgical processes), ”</quotedText>
.
</mod>
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-20-paragraph-8-9">
<num>(9)</num>
<intro>
<p>In regulation 35 (supplier certificates)—</p>
</intro>
<level class="para1" eId="schedule-20-paragraph-8-9-a">
<num>(a)</num>
<content>
<p>in paragraph (1) omit “a recycling lower-rate or”,</p>
</content>
</level>
<level class="para1" eId="schedule-20-paragraph-8-9-b">
<num>(b)</num>
<content>
<p>in paragraph (2)(a) omit paragraph (ii) and the “or” before it, and</p>
</content>
</level>
<level class="para1" eId="schedule-20-paragraph-8-9-c">
<num>(c)</num>
<content>
<p>in paragraph (3) omit “or is for use in scrap metal recycling”.</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-20-paragraph-8-10">
<num>(10)</num>
<content>
<p>
Schedule 1 (certification
<abbr title="Et cetera" xml:lang="la">etc</abbr>
) is amended as follows.
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-20-paragraph-8-11">
<num>(11)</num>
<content>
<p>
In the title omit “
<inline name="smallCaps">, recycling lower-rate</inline>
”.
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-20-paragraph-8-12">
<num>(12)</num>
<intro>
<p>In paragraph 2—</p>
</intro>
<level class="para1" eId="schedule-20-paragraph-8-12-a">
<num>(a)</num>
<content>
<p>in the formula omit “+0.8L”,</p>
</content>
</level>
<level class="para1" eId="schedule-20-paragraph-8-12-b">
<num>(b)</num>
<content>
<p>
<mod>
in the definition of “M”, after paragraph (b) insert—
<quotedStructure startQuote="" endQuote="" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default">
<level class="para1">
<num>(ba)</num>
<content>
<p>paragraph 12A—mineralogical and metallurgical processes;</p>
</content>
</level>
</quotedStructure>
<inline name="appendText">, and</inline>
</mod>
</p>
</content>
</level>
<level class="para1" eId="schedule-20-paragraph-8-12-c">
<num>(c)</num>
<content>
<p>omit the definition of “0.8L”.</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-20-paragraph-8-13">
<num>(13)</num>
<content>
<p>In paragraph 3(1) omit “recycling lower-rate and”.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-20-paragraph-8-14">
<num>(14)</num>
<content>
<p>In paragraph 5(7) omit “Supplies for use in scrap metal recycling and”.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-20-paragraph-8-15">
<num>(15)</num>
<intro>
<p>In paragraph 6(1)—</p>
</intro>
<level class="para1" eId="schedule-20-paragraph-8-15-a">
<num>(a)</num>
<content>
<p>in paragraph (c) omit “a recycling lower-rate supply or” (in both places), and</p>
</content>
</level>
<level class="para1" eId="schedule-20-paragraph-8-15-b">
<num>(b)</num>
<content>
<p>omit paragraph (ca).</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-20-paragraph-8-16">
<num>(16)</num>
<content>
<p>The amendments made by sub-paragraphs (8) and (12)(b) are to be treated as having been made by the Commissioners for Her Majesty's Revenue and Customs in exercise of the power conferred by paragraph 22 of Schedule 6 to FA 2000 (regulations giving effect to exemptions).</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="schedule-20-paragraph-9" class="schProv1">
<num>9</num>
<subparagraph eId="schedule-20-paragraph-9-1">
<num>(1)</num>
<content>
<p>
Schedule 1 to the Climate Change Levy (Fuel Use and Recycling Processes) Regulations 2005 (
<abbr class="acronym" title="Statutory Instrument">S.I.</abbr>
2005/1715) is amended as follows.
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-20-paragraph-9-2">
<num>(2)</num>
<content>
<p>In paragraph 1 omit “Aluminium” and “Copper”.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-20-paragraph-9-3">
<num>(3)</num>
<content>
<p>
<mod>
In paragraph 2 for the words from “Gold” to “platinum group metal alloys and” substitute
<quotedText>“ The electrolytic dissolution of ”</quotedText>
.
</mod>
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-20-paragraph-9-4">
<num>(4)</num>
<content>
<p>Omit paragraphs 18 to 24, 26, 27, 28, 32, 34, 36 and 37.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-20-paragraph-9-5">
<num>(5)</num>
<content>
<p>The amendments made by this paragraph are to be treated as having been made by the Treasury in exercise of the power conferred by paragraph 18(2) of Schedule 6 to FA 2000 (exemption for supply not used as fuel).</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="schedule-20-paragraph-10" class="schProv1">
<num>10</num>
<subparagraph eId="schedule-20-paragraph-10-1">
<num>(1)</num>
<content>
<p>The amendments made by this Part are treated as having come into force on 1 April 2014 and have effect as follows.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-20-paragraph-10-2">
<num>(2)</num>
<content>
<p>In relation to supplies of gas or electricity, they have effect in relation to gas or electricity actually supplied on or after 1 April 2014.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-20-paragraph-10-3">
<num>(3)</num>
<content>
<p>In relation to any other supplies, they have effect in relation to supplies treated as taking place on or after 1 April 2014.</p>
</content>
</subparagraph>
</paragraph>
</part>
<part eId="schedule-20-part-2">
<num>
<b>PART 2</b>
</num>
<heading>Other provision</heading>
<paragraph eId="schedule-20-paragraph-11" class="schProv1">
<num>11</num>
<content>
<p>Schedule 6 to FA 2000 (climate change levy) is amended as follows.</p>
</content>
</paragraph>
<paragraph eId="schedule-20-paragraph-12" class="schProv1">
<num>12</num>
<content>
<p>
<mod>
In paragraph 12A (as inserted by paragraph 2 above) after sub-paragraph (4) insert—
<quotedStructure startQuote="" endQuote="" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default">
<subsection>
<num>(5)</num>
<content>
<p>The Treasury may by regulations amend this paragraph so as to amend the definition of “mineralogical process”.</p>
</content>
</subsection>
<subsection>
<num>(6)</num>
<content>
<p>The Treasury may by regulations amend sub-paragraph (4) so as to add, remove or modify a description.</p>
</content>
</subsection>
</quotedStructure>
</mod>
</p>
</content>
</paragraph>
<paragraph eId="schedule-20-paragraph-13" class="schProv1">
<num>13</num>
<content>
<p>In paragraph 13A (power to make provision amending paragraph 13) in sub-paragraph (3) omit “Parliament”.</p>
</content>
</paragraph>
<paragraph eId="schedule-20-paragraph-14" class="schProv1">
<num>14</num>
<subparagraph eId="schedule-20-paragraph-14-1">
<num>(1)</num>
<content>
<p>Paragraph 146 (regulations and orders) is amended as follows.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-20-paragraph-14-2">
<num>(2)</num>
<content>
<p>In sub-paragraphs (2)(b) and (3) omit “Parliament”.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-20-paragraph-14-3">
<num>(3)</num>
<content>
<p>
<mod>
After sub-paragraph (3) insert—
<quotedStructure startQuote="" endQuote="" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default">
<subsection>
<num>(3A)</num>
<content>
<p>A statutory instrument that contains (whether alone or with other provision) regulations under paragraph 12A(5) that remove a process (in whole or in part) from the scope of the definition of “mineralogical process” shall not be made unless a draft of the statutory instrument containing the regulations has been laid before and approved by a resolution of the House of Commons.</p>
</content>
</subsection>
<subsection>
<num>(3B)</num>
<intro>
<p>A statutory instrument that contains (whether alone or with other provision) regulations under paragraph 12A(6) that—</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>remove a description, or</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>modify a description so as to narrow its scope,</p>
</content>
</level>
<wrapUp>
<p>shall not be made unless a draft of the statutory instrument containing the regulations has been laid before and approved by a resolution of the House of Commons.</p>
</wrapUp>
</subsection>
</quotedStructure>
</mod>
</p>
</content>
</subparagraph>
</paragraph>
</part>
</hcontainer>
</hcontainer>
</body>
</act>
</akomaNtoso>