Finance Act 2002

126 Climate change levy: electricity produced from coal mine methaneU.K.

(1)In Schedule 6 to the Finance Act 2000 (climate change levy), in paragraph 19 (exemption: renewable source electricity), after sub-paragraph (4) there is inserted—

(4A)For the purposes of this paragraph, coal mine methane shall be regarded as a renewable source..

(2)This section has effect in relation to supplies of electricity made on or after such day as the Treasury may by order made by statutory instrument appoint.