PART 2Other taxes

Environmental taxes

64Climate change levy: exemption for mineralogical and metallurgical processes

1

Paragraph 12A of Schedule 6 to FA 2000 (exemption: mineralogical and metallurgical processes) is amended as follows.

2

In sub-paragraph (1)—

a

omit “to a person”, and

b

omit “by the person”.

3

In sub-paragraph (2), for the words from “has the same meaning” to the end substitute “ means a process falling within Division 23 of NACE Rev 2. ”

4

In sub-paragraph (4), the words after paragraph (c) become sub-paragraph (4A).

5

In that sub-paragraph, for “sub-paragraph” substitute “ paragraph ”.