Part 6Other taxes
Climate change levy
I179Northern Ireland gas supplies
1
In Schedule 6 to FA 2000 (climate change levy), omit paragraph 11A (exemption for Northern Ireland gas supplies).
2
Subsection (3) applies to a supply of gas if—
a
the supply is made by a gas utility (within the meaning of that Schedule (see paragraph 147)),
b
the person to whom the supply is made intends to cause the gas to be burned in Northern Ireland, F1...
F2ba
the supply is not a supply for use in scrap metal recycling (within the meaning of that Schedule (see paragraph 147)), and
c
the supply is treated as taking place on or after 1 April 2011 but before 1 November 2013.
3
Paragraph 42 of that Schedule (amount payable by way of levy) has effect as if—
a
for sub-paragraphs (1) and (1A) there were substituted—
1
The amount payable by way of levy on a taxable supply is—
a
if the supply is treated as taking place before 1 April 2012, £0.00059 per kilowatt hour, and
b
if the supply is treated as taking place on or after that date, F3£0.00064 per kilowatt hour.
b
in sub-paragraph (3) the reference to a reduced-rate supply were a reference to a supply in relation to which this subsection applies.
4
In FA 2001, omit section 105(2) (which inserted paragraph 11A of that Schedule).
5
The amendments made by subsections (1) and (4) have effect in relation to a supply of gas to a person if the gas is actually supplied to the person on or after 1 April 2011.
6
Subsections (2) and (3) are treated as having come into force on 1 April 2011.