PART 9

Other taxes and duties

Climate change levy

CCL: reduced rates from 1 April 2019
148
1
In paragraph 42(1) of Schedule 6 to FA 2000 (climate change levy: amount payable by way of levy)—
a
in paragraph (ba) (reduced-rate supplies of electricity), for “10” substitute “ 7 ”;
b
in paragraph (c) (other reduced-rate supplies), for “35” substitute “ 22 ”.
2
The amendments made by this section have effect in relation to supplies treated as taking place on or after 1 April 2019.