Paragraph 12A F1

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 6 para. 5(3) word omitted by Finance Act 2016 s. 144(2)(a)
Sch. 6 para. 19 20 omitted by Finance Act 2016 s. 144(2)(b)
Sch. 6 para. 24(2) omitted by Finance Act 2016 s. 144(2)(b)
Sch. 6 para. 20A omitted by Finance Act 2012 Sch. 32 para. 22(2)(b)
Sch. 6 para. 5(3) words omitted by Finance Act 2012 Sch. 32 para. 22(2)(a)
Sch. 6 para. 20B omitted by Finance Act 2012 Sch. 32 para. 22(2)(b)
Sch. 6 para. 24(2) words omitted by Finance Act 2012 Sch. 32 para. 22(2)(c)(i)
Sch. 6 para. 24(2) words omitted by Finance Act 2012 Sch. 32 para. 22(2)(c)(ii)
Sch. 6 para. 24(2) words omitted by Finance Act 2012 Sch. 32 para. 22(2)(c)(iii)
Sch. 6 para. 149A omitted by Finance Act 2012 Sch. 32 para. 22(2)(d)

(1)

A supply of a taxable commodity F2... is exempt from the levy if the commodity is to be used F3... in a mineralogical or metallurgical process.

(2)

“Mineralogical process” F4means a process falling within Division 23 of NACE Rev 2.

(3)

“Metallurgical process” means a process of any of the following descriptions.

(4)

The descriptions are—

(a)

a process falling within Division 24 of NACE Rev 2, excluding Class 24.46;

(b)

a process falling within Group 25.5 of NACE Rev 2;

(c)

a process falling within Class 25.61 of NACE Rev 2 which is—

(i)

plating, anodising etc of metals;

(ii)

heat treatment of metals;

(iii)

deburring, sandblasting, tumbling and cleaning of metals where carried out in conjunction with a process mentioned in paragraph (a) or (b).

(F54A)

In this F6paragraph “NACE Rev 2” is as set out in Annex I to Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 (relating to the statistical classification of economic activities).

(F75)

The Treasury may by regulations amend this paragraph so as to amend the definition of “mineralogical process”.

(6)

The Treasury may by regulations amend sub-paragraph (4) so as to add, remove or modify a description.

Annotations

Textual amendments

F1: Sch. 6 para. 12A and cross-heading inserted (with effect in accordance with Sch. 20 para. 10(2)(3) of the amending Act) by Finance Act 2014 (c. 26), Sch. 20 paras. 2, 10(1)
F2: Words in Sch. 6 para. 12A(1) omitted (12.2.2019) by virtue of Finance Act 2019 (c. 1), s. 64(2)(a)
F3: Words in Sch. 6 para. 12A(1) omitted (12.2.2019) by virtue of Finance Act 2019 (c. 1), s. 64(2)(b)
F4: Words in Sch. 6 para. 12A(2) substituted (12.2.2019) by Finance Act 2019 (c. 1), s. 64(3)
F5: Sch. 6 para 12A(4A): words in Sch. 6 para. 12A(4) renumbered as Sch. 6 para. 12A(4A) (12.2.2019) by Finance Act 2019 (c. 1), s. 64(4)
F6: Word in Sch. 6 para. 12A(4A) substituted (12.2.2019) by Finance Act 2019 (c. 1), s. 64(5)
F7: Sch. 6 para. 12A(5)(6) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 20 para. 12

Notes on Schedule 6

Modifications

C1: Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3
C2: Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)

Notes on Part II

Modifications

C1: Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3