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(1)In Schedule 6 to FA 2000 (climate change levy), for the table in paragraph 42(1) substitute—
Taxable commodity supplied | Rate at which levy payable if supply is not a reduced-rate supply |
---|---|
Electricity | £0.00509 per kilowatt hour |
Gas supplied by a gas utility or any gas supplied in a gaseous state that is of a kind supplied by a gas utility | £0.00177 per kilowatt hour |
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state | £0.01137 per kilogram |
Any other taxable commodity | £0.01387 per kilogram”. |
(2)The amendment made by this section has effect in relation to supplies treated as taking place on or after 1 April 2012.
(1)Section 16 of FA 2010 (increase in rate of aggregates levy from 1 April 2011) is repealed.
(2)Accordingly, the amendment made by section 20 of FA 2008 (increase in rate of aggregates levy from 1 April 2009) continues to have effect in relation to aggregate subjected to commercial exploitation on or after 1 April 2011.
(3)This section is treated as having come into force on 31 March 2011.
(1)In section 42(1)(a) and (2) of FA 1996 (amount of landfill tax), for “£56” substitute “£64”.
(2)The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2012.