http://www.legislation.gov.uk/id/ukpga/2019/1

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 ”.