Part 8Miscellaneous
Climate change levy and landfill tax
149Climate change levy: coal mine methane no longer to be renewable source
(1)
In paragraph 19 of Schedule 6 to FA 2000 (exemption: electricity from renewable sources), omit sub-paragraph (4A) (coal mine methane to be regarded as renewable source).
(2)
Accordingly, omit—
(a)
section 126 of FA 2002 (which inserted sub-paragraph (4A)), and
(b)
regulation 47(2A) of the Climate Change Levy (General) Regulations 2001 (S.I. 2001/838).
(3)
The repeals and revocation made by this section have effect in relation to electricity generated on or after 1 November 2008.