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Finance Act 2016

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Changes over time for: Section 144

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Finance Act 2016, Section 144 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

144CCL: abolition of exemption for electricity from renewable sourcesU.K.

(1)In Schedule 6 to FA 2000 (climate change levy), in paragraph 19(1) (exemption for electricity from renewable sources)—

(a)in paragraph (c), omit the final “and”;

(b)after paragraph (d) insert , and

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

(2)In that Schedule omit the following—

(a)in paragraph 5(3), “20(6)(a),”;

(b)paragraphs 19 and 20;

(c)paragraph 24(2).

(3)The repeals made by subsection (2) come into force on the day appointed by the Treasury by regulations made by statutory instrument.

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