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Finance Act 2014, Section 97 is up to date with all changes known to be in force on or before 05 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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97Climate change levy: carbon price support rates for 2014-15 and 2015-16U.K.
This section has no associated Explanatory Notes
(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.
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