Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 32 Climate change levy: supplies subject to the carbon price support rates and combined heat and power stations

PART 1 Main provision

Amendments to Schedule 6 to FA 2000

8 After paragraph 26(3) (electricity or gas: supply when climate change levy accounting document issued) insert—

“(3A) Sub-paragraphs (2) and (3) are subject to paragraph 28A.”