SCHEDULES

SCHEDULE 20Climate change levy: exemptions for mineralogical and metallurgical processes etc

PART 1The exemptions

10

1

The amendments made by this Part are treated as having come into force on 1 April 2014 and have effect as follows.

2

In relation to supplies of gas or electricity, they have effect in relation to gas or electricity actually supplied on or after 1 April 2014.

3

In relation to any other supplies, they have effect in relation to supplies treated as taking place on or after 1 April 2014.