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The Finance Act 2002, section 123, (Appointed Day) Order 2003
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- 2003 No. 603 (C. 31)
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
This Order appoints 1 April 2003 as the day on or after which section 123(1) of the Finance Act 2002 has effect in relation to supplies of electricity.
That section inserts paragraphs 20A and 20B after paragraph 20 of Schedule 6 to the Finance Act 2000 (c. 17) (climate change levy). The new paragraphs provide for exemption from climate change levy for supplies of electricity produced in but not supplied from combined heat and power stations.
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