Finance Act 2000 (c. 17)

SCHEDULES

SCHEDULE 6 U.K. Climate change levy

Modifications etc. (not altering text)

C1 Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3

C2 Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)

Part II U.K. Taxable supplies

[F1 Exemption: mineralogical and metallurgical processes U.K.

Textual Amendments

F1 Sch. 6 para. 12A and cross-heading inserted (with effect in accordance with Sch. 20 para. 10(2)(3) of the amending Act) by Finance Act 2014 (c. 26), Sch. 20 paras. 2, 10(1)

12A (1) A supply of a taxable commodity F2 ... is exempt from the levy if the commodity is to be used F3 ... in a mineralogical or metallurgical process. U.K.

(2) “Mineralogical process” [F4 means a process falling within Division 23 of NACE Rev 2.]

(3) “Metallurgical process” means a process of any of the following descriptions.

(4) The descriptions are—

(a) a process falling within Division 24 of NACE Rev 2, excluding Class 24.46;

(b) a process falling within Group 25.5 of NACE Rev 2;

(c) a process falling within Class 25.61 of NACE Rev 2 which is—

(i) plating, anodising etc of metals;

(ii) heat treatment of metals;

(iii) deburring, sandblasting, tumbling and cleaning of metals where carried out in conjunction with a process mentioned in paragraph (a) or (b).

[F5 (4A)] In this [F6 paragraph] “NACE Rev 2” is as set out in Annex I to Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 (relating to the statistical classification of economic activities).

[F7 (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.]]

Textual Amendments

F2 Words in Sch. 6 para. 12A(1) omitted (12.2.2019) by virtue of Finance Act 2019 (c. 1), s. 64(2)(a)

F3 Words in Sch. 6 para. 12A(1) omitted (12.2.2019) by virtue of Finance Act 2019 (c. 1), s. 64(2)(b)

F4 Words in Sch. 6 para. 12A(2) substituted (12.2.2019) by Finance Act 2019 (c. 1), s. 64(3)

F5 Sch. 6 para 12A(4A): words in Sch. 6 para. 12A(4) renumbered as Sch. 6 para. 12A(4A) (12.2.2019) by Finance Act 2019 (c. 1), s. 64(4)

F6 Word in Sch. 6 para. 12A(4A) substituted (12.2.2019) by Finance Act 2019 (c. 1), s. 64(5)

F7 Sch. 6 para. 12A(5)(6) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 20 para. 12