Finance (No. 2) Act 2015 (c. 33)

PART 5 U.K. Excise duties and other taxes

Climate change levy U.K.

49 CCL: removal of exemption for electricity from renewable sources U.K.

In paragraph 19 of Schedule 6 to FA 2000 (climate change levy: exemption for electricity from renewable sources), in sub-paragraph (3), before paragraph (a) insert—

“(za) it is generated before 1 August 2015,”.