SCHEDULES

SCHEDULE 32Climate change levy: supplies subject to the carbon price support rates and combined heat and power stations

PART 2Carbon price support rates from 1 April 2014

20

1

In paragraph 42A(5) of Schedule 6 to FA 2000 (supplies subject to the carbon price support rates) (as amended by paragraph 14 above)—

a

for “£0.00091 per kilowatt hour” substitute “ £0.00175 per kilowatt hour ”,

b

for “£0.01460 per kilogram” substitute “ £0.02822 per kilogram ”, and

c

for “£0.44264 per gigajoule” substitute “ £0.85489 per gigajoule ”.

2

The amendments made by this paragraph have effect in relation to supplies treated as taking place on or after 1 April 2014.