SCHEDULES
SCHEDULE 30Climate change levy
PART 2Taxable supplies on or after 1 April 2012 for use in recycling processes
18
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).