Finance Act 2000 (c. 17)

SCHEDULES

SCHEDULE 6 U.K. Climate change levy

Part II U.K. Taxable supplies

[F1 Exemption: Northern Ireland gas supplies U.K.

Textual Amendments

F1 Sch. 6 para. 11A and cross-heading inserted (11.5.2001 with effect as mentioned in S. 105(7)) by 2001 c. 9, s. 105(2)(7)

11A U.K. A supply of gas is exempt from the levy if—

(a) the supply is made by a gas utility, and

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