Finance Act 2016 (c. 24)

PART 9 U.K. Other taxes and duties

Climate change levy U.K.

148 CCL: reduced rates from 1 April 2019 U.K.

(1) In paragraph 42(1) of Schedule 6 to FA 2000 (climate change levy: amount payable by way of levy)—

(a) in paragraph (ba) (reduced-rate supplies of electricity), for “10” substitute “ 7 ”;

(b) in paragraph (c) (other reduced-rate supplies), for “35” substitute “ 22 ”.

(2) The amendments made by this section have effect in relation to supplies treated as taking place on or after 1 April 2019.