Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 32 U.K. Climate change levy: supplies subject to the carbon price support rates and combined heat and power stations

PART 3 U.K. Electricity produced in combined heat and power stations

21 (1) Paragraph 20A of Schedule 6 to FA 2000 (climate change levy: exemption in relation to electricity produced in combined heat and power stations) is amended as follows. U.K.

(2) In sub-paragraph (1)—

(a) omit the “and” after paragraph (c), and

(b) after paragraph (d) insert “; and

(e) the electricity is actually supplied before 1 April 2018.”

(3) In sub-paragraph (4)(a)—

(a) in sub-paragraph (i), after “station” insert “ before 1 April 2013 ”, and

(b) in sub-paragraph (ii), after “station”, in the first place it occurs, insert “ before 1 April 2013 ”.