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Finance Act 2014

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8(1)The Climate Change Levy (General) Regulations 2001 (S.I. 2001/838) are amended as follows.

(2)In regulation 2 (general interpretation) in paragraph (1) omit “, recycling lower-rate part”, “a recycling lower-rate supply or” and the definition of “recycling lower-rate supply”.

(3)In regulation 8 (records which a registrable person is obliged to keep) in paragraph (c)(ii) omit “recycling lower-rate supply or a”.

(4)In regulation 11 (other tax credits: entitlement) in paragraph (1)—

(a)in sub-paragraph (c) omit “a recycling lower-rate supply or” (in both places), and

(b)omit sub-paragraph (ca).

(5)In regulation 12 (tax credits: general) in paragraph (1) omit “, recycling lower-rate supplies”.

(6)In regulation 33 (special rules for certain supplies)—

(a)in the heading omit “, recycling lower-rate supplies”, and

(b)in the text omit “, recycling lower-rate supplies”.

(7)In the title of Part 3 omit “, recycling lower-rate”.

(8)In regulation 34 (supplier certificates) in paragraph (1)(a) after “12 (transport),” insert “12A (mineralogical and metallurgical processes),”.

(9)In regulation 35 (supplier certificates)—

(a)in paragraph (1) omit “a recycling lower-rate or”,

(b)in paragraph (2)(a) omit paragraph (ii) and the “or” before it, and

(c)in paragraph (3) omit “or is for use in scrap metal recycling”.

(10)Schedule 1 (certification etc) is amended as follows.

(11)In the title omit “, recycling lower-rate”.

(12)In paragraph 2—

(a)in the formula omit “+0.8L”,

(b)in the definition of “M”, after paragraph (b) insert—

(ba)paragraph 12A—mineralogical and metallurgical processes;, and

(c)omit the definition of “0.8L”.

(13)In paragraph 3(1) omit “recycling lower-rate and”.

(14)In paragraph 5(7) omit “Supplies for use in scrap metal recycling and”.

(15)In paragraph 6(1)—

(a)in paragraph (c) omit “a recycling lower-rate supply or” (in both places), and

(b)omit paragraph (ca).

(16)The amendments made by sub-paragraphs (8) and (12)(b) are to be treated as having been made by the Commissioners for Her Majesty’s Revenue and Customs in exercise of the power conferred by paragraph 22 of Schedule 6 to FA 2000 (regulations giving effect to exemptions).

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