23(1)In paragraph 42A of Schedule 6 to FA 2000 (as inserted by paragraph 14 above) for sub-paragraph (3) substitute—U.K.
“(3)The carbon price support rates are as follows.
| Carbon price support rate commodity | Carbon price support rate |
|---|---|
| Any gas in a gaseous state that is of a kind supplied by a gas utility | £0.00175 per kilowatt hour |
| Any petroleum gas, or other gaseous hydrocarbon, in a liquid state | £0.02822 per kilogram |
| Any commodity falling within paragraph 3(1)(d) to (f) | £0.85489 per gigajoule” |
(2)The amendment made by this paragraph has effect in relation to supplies treated as taking place on or after 1 April 2014 but before 1 April 2015.