SCHEDULES

SCHEDULE 32U.K.Climate change levy: supplies subject to the carbon price support rates and combined heat and power stations

PART 2 U.K.Carbon price support rates from 1 April 2014

20(1)In paragraph 42A(5) of Schedule 6 to FA 2000 (supplies subject to the carbon price support rates) (as amended by paragraph 14 above)—U.K.

(a)for “£0.00091 per kilowatt hour” substitute “ £0.00175 per kilowatt hour ”,

(b)for “£0.01460 per kilogram” substitute “ £0.02822 per kilogram ”, and

(c)for “£0.44264 per gigajoule” substitute “ £0.85489 per gigajoule ”.

(2)The amendments made by this paragraph have effect in relation to supplies treated as taking place on or after 1 April 2014.