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The Finance Act 2002, section 126, (Appointed Day) Order 2003
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- 2003 No. 2622 (C. 99)
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
This Order appoints 1st November 2003 as the day on or after which section 126 of the Finance Act 2002 has effect in relation to supplies of electricity.
That section inserts sub-paragraph (4A) into paragraph 19 of Schedule 6 to the Finance Act 2000 (c. 17) (exemption from climate change levy for supplies of electricity from renewable sources). The new sub-paragraph provides for coal mine methane to be regarded as a renewable source for the purposes of climate change levy.
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