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.