SCHEDULES

SCHEDULE 59Climate change levy: removal of reduced rate

Part 2Consequential amendments

3

1

Paragraph 40 (persons liable to account for levy) is amended as follows.

2

In sub-paragraph (1), after “sub-paragraph (2)” insert “ or (3) ”.

3

After sub-paragraph (2) insert—

3

In the case of levy charged on a taxable supply under paragraph 45B, the person liable to account for the levy is the operator of the facility to which the supply was made.