Part 5Other taxes
Climate change levy
125 Climate change levy: exemption for renewable sources
1
In Schedule 6 to the Finance Act 2000 (c. 17) (climate change levy), in paragraph 20(7), (exemption under paragraph 19: liability to account)—
a
for the words from “(2)(c)” to “2 years)” substitute “
(2)(g)
”
,
b
after paragraph (a) insert “and”, and
c
omit paragraph (c) and the preceding “and”.
2
This section has effect in relation to averaging periods under paragraph 20 of that Schedule which end on or after the day on which this Act is passed.