This section has no associated Explanatory Notes
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).