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(1)In paragraph 42A of Schedule 6 to FA 2000 (climate change levy: carbon price support rates) for sub-paragraph (3) substitute—
“(3)The carbon price support rates are as follows.
Carbon price support rate commodity | Carbon price support rate |
---|---|
Any gas in a gaseous state that is of a kind supplied by a gas utility | £0.00331 per kilowatt hour |
Any petroleum gas, or other gaseous hydrocarbon, in a liquid state | £0.05280 per kilogram |
Any commodity falling within paragraph 3(1)(d) to (f) | £1.54790 per gigajoule” |
(2)The amendment made by this section has effect in relation to supplies treated as taking place on or after 1 April 2016.