SCHEDULES
SCHEDULE 32Climate change levy: supplies subject to the carbon price support rates and combined heat and power stations
PART 1Main provision
F1Amendments to Schedule 6 to FA 2000
F11
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F12
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F13
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F14
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F15
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F16
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F17
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F18
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F19
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F110
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F111
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F112
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F113
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F114
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F115
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F116
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Provision relating to Schedule 20 to FA 2011
F117
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F118
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Commencement
F119
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1PART 2Carbon price support rates from 1 April 2014
20
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 3Electricity produced in combined heat and power stations
21
1
Paragraph 20A of Schedule 6 to FA 2000 (climate change levy: exemption in relation to electricity produced in combined heat and power stations) is amended as follows.
2
In sub-paragraph (1)—
a
omit the “and” after paragraph (c), and
b
after paragraph (d) insert
; and
e
the electricity is actually supplied before 1 April 2018.
3
In sub-paragraph (4)(a)—
a
in sub-paragraph (i), after “station” insert “
before 1 April 2013
”
, and
b
in sub-paragraph (ii), after “station”, in the first place it occurs, insert “
before 1 April 2013
”
.
22
1
The following repeals are made in consequence of paragraph 21.
2
In Schedule 6 to FA 2000—
a
in paragraph 5(3), omit “20B(6)(a),”,
b
omit paragraphs 20A and 20B,
c
in paragraph 24(2)—
i
omit “or 20A,”
ii
omit “or in combined heat and power stations”, and
iii
omit “or 20B”, and
d
omit paragraph 149A.
3
Omit sections 123 and 124 of FA 2002.
4
Omit section 193(3) and (5) of FA 2003.
5
The repeals made by this paragraph come into force on the day appointed by the Treasury by order made by statutory instrument.
Sch. 32 Pts. 1, 2 omitted (retrospective to 26.3.2013) by virtue of Finance Act 2013 (c. 29), Sch. 42 para. 1(2)(b)(3)