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Finance Act 2009

Details of the Section

2.Subsection (1) provides for Schedule 6 to the Finance Act (FA) 2000 to be amended.

3.Subsection (2) inserts new sub-paragraphs in paragraph 44 of Schedule 6 to FA 2000:

  • New sub-paragraph (2A) provides for the Secretary of State (in practice, for the Department of Energy and Climate Change) to:

    • give a new certificate or vary an existing certificate to make one or more taxable commodities ineligible for the reduced rate of climate change levy under the climate change agreement scheme; and

    • vary an existing certificate to allow such taxable commodities to be eligible for the reduced rate.

  • New sub-paragraph (2B) provides that a facility is not entitled to the reduced-rate on a taxable commodity if the commodity is described within a certificate as being ineligible for reduced-rate supply; and

  • New sub-paragraph (2C) provides that the Secretary of State can only include such provision in a certificate with the consent of HM Treasury and if the provision is in line with the stated EC State aid rules.

4.Subsection (3) makes consequential amendments to Schedule 6 to FA 2000.

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