SCHEDULES

SCHEDULE 30Climate change levy

PART 2Taxable supplies on or after 1 April 2012 for use in recycling processes

16In paragraph 147 (interpretation)—

(a)in the definition of “prescribed”, omit “, 18A”, and

(b)insert at the appropriate place—

  • “supply for use in scrap metal recycling” has the meaning given by paragraph 43A(1);.