SCHEDULES

SCHEDULE 30Climate change levy

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

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1

FA 2011 is amended as follows.

2

In section 79 (which provides for a lower rate of climate change levy for Northern Ireland gas supplies treated as taking place before 1 November 2013), in subsection (2)—

a

omit the “and” after paragraph (b), and

b

after that paragraph insert—

ba

the supply is not a supply for use in scrap metal recycling (within the meaning of that Schedule (see paragraph 147)), and

3

Omit section 80 (power to suspend exemption for supplies used in recycling process).