Regulation 3 Amendments to the Climate Change Levy (General) Regulations 2001
In regulation 11 (other tax credits: entitlement)—
(a)
in sub-paragraph (1)(bb), after “electricity” (in both places it occurs) insert “to which paragraph 24B(2A)f1 of the Act does not apply”;
(b)
in sub-paragraph (2)(ab), after “electricity” insert “to which paragraph 24B(2A) of the Act does not apply”.
Annotations
Footnotes
- f1
-
Section 24B(2A) was inserted by section 63 of the Finance Act 2015 (c.11 ).