Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 30 Climate change levy

PART 2 Taxable supplies on or after 1 April 2012 for use in recycling processes

16 In paragraph 147 (interpretation)—

(a) in the definition of “prescribed”, omit “, 18A”, and

(b) insert at the appropriate place—

• ““supply for use in scrap metal recycling” has the meaning given by paragraph 43A(1);”.