Section 23 Rates of climate change levyC1
(1)
In Schedule 6 to FA 2000 (climate change levy), for the table in paragraph 42(1) substitute—
.TABLE
Taxable commodity supplied Rate at which levy payable if supply is not a reduced-rate supply Electricity £0.00509 per kilowatt hour Gas supplied by a gas utility or any gas supplied in a gaseous state that is of a kind supplied by a gas utility £0.00177 per kilowatt hour Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state £0.01137 per kilogram Any other taxable commodity £0.01387 per kilogram
(2)
The amendment made by this section has effect in relation to supplies treated as taking place on or after 1 April 2012.
Annotations
Modifications
- C1
S. 23: power to repeal conferred by Finance (No. 2) Act (c. 31), {ss. 5(1)}