SCHEDULE 6 Climate change levy
Part II Taxable supplies
Exemption: supplies to producers of commodities other than electricity
F113A
(1)
The Commissioners may by regulations make provision amending paragraph 13 for the purpose of—
(a)
extending the circumstances in which a supply of a taxable commodity is exempt from the levy, or
(b)
restricting the circumstances in which a supply of a taxable commodity is exempt from the levy.
(2)
Regulations under this paragraph that include provision made for the purpose mentioned in sub-paragraph (1)(a) may provide for the provision to have retrospective effect.
(3)
A statutory instrument that contains (whether alone or with other provisions) regulations under this paragraph made for the purpose mentioned in sub-paragraph (1)(b) shall not be made unless a draft of the instrument has been laid before Parliament and approved by a resolution of the House of Commons.