20U.K.In paragraph 42(1) of Schedule 6 to FA 2000 (amount payable by way of levy) (as amended by paragraph 10(a) above)—
(a)before paragraph (c) insert—
“(ba)if the supply is a reduced-rate supply of electricity, 10 per cent of the amount that would be payable if the supply were a supply to which paragraph (a) applies;”,
(b)in paragraph (c), for “a” (in the first place it occurs) substitute “ any other ”, and
(c)for the table substitute—
| Taxable commodity supplied | Rate at which levy payable if supply is not a reduced-rate supply or a supply for use in scrap metal recycling |
|---|---|
| Electricity | £0.00524 per kilowatt hour |
| Gas supplied by a gas utility or any gas supplied in a gaseous state that is of a kind supplied by a gas utility | £0.00182 per kilowatt hour |
| Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state | £0.01172 per kilogram |
| Any other taxable commodity | £0.01429 per kilogram”. |