SCHEDULES

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

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 ”.