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Finance Act 2008
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Finance Act 2008, Section 149 is up to date with all changes known to be in force on or before 26 January 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.
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Changes and effects yet to be applied to Section 149:
- Sch. 41 para. 6(1A) inserted by 2015 c. 11 Sch. 20 para. 10(2)
- Sch. 41 para. 6A(A1)(1) substituted for Sch. 41 para. 6A(1) by 2015 c. 11 Sch. 20 para. 11(2)
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Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Sch. 41 para. 6(1A) inserted by 2015 c. 11 Sch. 20 para. 10(2)
- Sch. 41 para. 6A(A1)(1) substituted for Sch. 41 para. 6A(1) by 2015 c. 11 Sch. 20 para. 11(2)
149Climate change levy: coal mine methane no longer to be renewable sourceU.K.
(1)In paragraph 19 of Schedule 6 to FA 2000 (exemption: electricity from renewable sources), omit sub-paragraph (4A) (coal mine methane to be regarded as renewable source).
(2)Accordingly, omit—
(a)section 126 of FA 2002 (which inserted sub-paragraph (4A)), and
(b)regulation 47(2A) of the Climate Change Levy (General) Regulations 2001 (S.I. 2001/838).
(3)The repeals and revocation made by this section have effect in relation to electricity generated on or after 1 November 2008.
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