{
  "url": "https://openlegislation.uk/finance-act-2010/section-18",
  "json_url": "https://openlegislation.uk/finance-act-2010/section-18.json",
  "legislation": "ukpga/2010/13",
  "legislation_title": "Finance Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-act-2010",
  "path": "section/18",
  "kind": "section",
  "number": "18",
  "heading": "Climate change levy: reduced-rate supplies",
  "text": "(1) In Schedule 6 to FA 2000 (climate change levy), in paragraph 42(1)(c) (reduced-rate supplies), for “20 per cent.” substitute “ 35 per cent. ”.\n(2) The amendment made by subsection (1) has effect in relation to supplies treated as taking place on or after 1 April 2011.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/13/section/18",
    "retrieved_at": "2026-10-28T17:03:48.386939+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}