# Finance Act 2000, Paragraph 42A

Extent: E+W+S+N.I.

(1) This paragraph applies to a deemed supply under paragraph 24A or 24B.
(2) The amount payable by way of levy on the deemed supply is the amount ascertained by applying the relevant carbon price support rate; and the levy payable on a fraction of a kilowatt hour, kilogram or gigajoule is that fraction of the levy payable on a kilowatt hour, kilogram or gigajoule.
(3) The carbon price support rates are as follows.
Carbon price support rate commodity
Carbon price support rate
Any gas in a gaseous state that is of a kind supplied by a gas utility
£0.00331 per kilowatt hour
Any petroleum gas, or other gaseous hydrocarbon, in a liquid state
£0.05280 per kilogram
Any commodity falling within paragraph 3(1)(d) to (f)
£1.54790 per gigajoule
(4) Sub-paragraph (2) needs to be read with paragraphs 42B and 42C.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/6/paragraph/42A (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-42A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.