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Finance Act 2014

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This is the original version (as it was originally enacted).

PART 2Other provision

11Schedule 6 to FA 2000 (climate change levy) is amended as follows.

12In paragraph 12A (as inserted by paragraph 2 above) after sub-paragraph (4) insert—

(5)The Treasury may by regulations amend this paragraph so as to amend the definition of “mineralogical process”.

(6)The Treasury may by regulations amend sub-paragraph (4) so as to add, remove or modify a description.

13In paragraph 13A (power to make provision amending paragraph 13) in sub-paragraph (3) omit “Parliament”.

14(1)Paragraph 146 (regulations and orders) is amended as follows.

(2)In sub-paragraphs (2)(b) and (3) omit “Parliament”.

(3)After sub-paragraph (3) insert—

(3A)A statutory instrument that contains (whether alone or with other provision) regulations under paragraph 12A(5) that remove a process (in whole or in part) from the scope of the definition of “mineralogical process” shall not be made unless a draft of the statutory instrument containing the regulations has been laid before and approved by a resolution of the House of Commons.

(3B)A statutory instrument that contains (whether alone or with other provision) regulations under paragraph 12A(6) that—

(a)remove a description, or

(b)modify a description so as to narrow its scope,

shall not be made unless a draft of the statutory instrument containing the regulations has been laid before and approved by a resolution of the House of Commons.

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