18Climate change levy: reduced-rate suppliesU.K.
This section has no associated Explanatory Notes
(1)In Schedule 6 to FA 2000 (climate change levy), in paragraph 42(1)(c) (reduced-rate supplies), for “20 per cent.” substitute “ 35 per cent. ”.
(2)The amendment made by subsection (1) has effect in relation to supplies treated as taking place on or after 1 April 2011.