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
”
.