SCHEDULES

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

PART 3Electricity produced in combined heat and power stations

21

1

Paragraph 20A of Schedule 6 to FA 2000 (climate change levy: exemption in relation to electricity produced in combined heat and power stations) is amended as follows.

2

In sub-paragraph (1)—

a

omit the “and” after paragraph (c), and

b

after paragraph (d) insert

; and

e

the electricity is actually supplied before 1 April 2018.

3

In sub-paragraph (4)(a)—

a

in sub-paragraph (i), after “station” insert “before 1 April 2013”, and

b

in sub-paragraph (ii), after “station”, in the first place it occurs, insert “before 1 April 2013”.

22

1

The following repeals are made in consequence of paragraph 21.

2

In Schedule 6 to FA 2000—

a

in paragraph 5(3), omit “20B(6)(a),”,

b

omit paragraphs 20A and 20B,

c

in paragraph 24(2)—

i

omit “or 20A,”

ii

omit “or in combined heat and power stations”, and

iii

omit “or 20B”, and

d

omit paragraph 149A.

3

Omit sections 123 and 124 of FA 2002.

4

Omit section 193(3) and (5) of FA 2003.

5

The repeals made by this paragraph come into force on the day appointed by the Treasury by order made by statutory instrument.