PART 2Excise duties and other taxes
Climate change levy
97Climate change levy: carbon price support rates for 2014-15 and 2015-16
1
Paragraph 42A of Schedule 6 to FA 2000 (climate change levy: carbon price support rates) is amended as follows.
2
In the table in sub-paragraph (3), as substituted by paragraph 23 of Schedule 42 to FA 2013, for “
£0.85489 per gigajoule
”
substitute “£0.81906 per gigajoule”.
3
The amendment made by subsection (2) has effect in relation to supplies treated as taking place on or after 1 April 2014.
4
In the table in sub-paragraph (3), as substituted by paragraph 24 of Schedule 42 to FA 2013, for “
£1.62534 per gigajoule
”
substitute “£1.56860 per gigajoule”.
5
The amendment made by subsection (4) has effect in relation to supplies treated as taking place on or after 1 April 2015.