Part 6

Other taxes

Climate change levy

Power to suspend exemption for supplies used in recycling processes
80
1
The Treasury may by order provide that Schedule 6 to FA 2000 (climate change levy) is to have effect in relation to any supply of a taxable commodity made on or after 1 April 2011 as if—
a
paragraph 18A (exemption: supply for use in recycling processes), and
b
any reference to that paragraph,
were omitted.
2
An order made under this section may apply—
a
generally, or
b
only in relation to supplies of a description specified in the order.
3
Any revocation order made under this section may provide for the revocation to have effect in relation to supplies made on or after a day which is earlier than the day on which the revocation order is made.
4
In this section a “revocation order” is an order revoking the whole or any part of an order containing the provision mentioned in subsection (1).
5
The power to make an order under this section, other than a revocation order, may not be exercised after 31 March 2012.
6
The power to make an order under this section is exercisable by statutory instrument.
7
A statutory instrument containing an order under this section is subject to annulment in pursuance of a resolution of the House of Commons.
8
Any reference in this section to the time at which a supply of a taxable commodity is made is to be read as a reference to the time at which the taxable commodity is actually supplied.