PART 9Other taxes and duties

Climate change levy

144CCL: abolition of exemption for electricity from renewable sources

(1)

In Schedule 6 to FA 2000 (climate change levy), in paragraph 19(1) (exemption for electricity from renewable sources)—

(a)

in paragraph (c), omit the final “and”;

(b)

after paragraph (d) insert“, and

(e)

the electricity is actually supplied before 1 April 2018.”

(2)

In that Schedule omit the following—

(a)

in paragraph 5(3), “20(6)(a),”;

(b)

paragraphs 19 and 20;

(c)

paragraph 24(2).

(3)

The repeals made by subsection (2) come into force on the day appointed by the Treasury by regulations made by statutory instrument.