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Finance Act 2016
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148CCL: reduced rates from 1 April 2019
(1)In paragraph 42(1) of Schedule 6 to FA 2000 (climate change levy: amount payable by way of levy)—
(a)in paragraph (ba) (reduced-rate supplies of electricity), for “10” substitute “7”;
(b)in paragraph (c) (other reduced-rate supplies), for “35” substitute “22”.
(2)The amendments made by this section have effect in relation to supplies treated as taking place on or after 1 April 2019.
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