The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 No. 1023

Suspension of exemption for supplies used in recycling processes

2.  Schedule 6 to the Finance Act 2000(1) (climate change levy) has effect in relation to any supply of a taxable commodity(2) made on or after 1st April 2011 as if—

(a) paragraph 18A (exemption: supply for use in recycling processes), and

(b) any reference to that paragraph,

were omitted.

(1)

2000 c. 17.

(2)

Defined in paragraph 3 of Schedule 6 to the Finance Act 2000.