SCHEDULES
SCHEDULE 20Climate change levy: exemptions for mineralogical and metallurgical processes etc
PART 2Other provision
11
Schedule 6 to FA 2000 (climate change levy) is amended as follows.
12
In paragraph 12A (as inserted by paragraph 2 above) after sub-paragraph (4) insert—
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.
13
In paragraph 13A (power to make provision amending paragraph 13) in sub-paragraph (3) omit “Parliament”.
14
1
Paragraph 146 (regulations and orders) is amended as follows.
2
In sub-paragraphs (2)(b) and (3) omit “Parliament”.
3
After sub-paragraph (3) insert—
3A
A statutory instrument that contains (whether alone or with other provision) regulations under paragraph 12A(5) that remove a process (in whole or in part) from the scope of the definition of “mineralogical process” shall not be made unless a draft of the statutory instrument containing the regulations has been laid before and approved by a resolution of the House of Commons.
3B
A statutory instrument that contains (whether alone or with other provision) regulations under paragraph 12A(6) that—
a
remove a description, or
b
modify a description so as to narrow its scope,
shall not be made unless a draft of the statutory instrument containing the regulations has been laid before and approved by a resolution of the House of Commons.