# Finance Act 2012, Paragraph 20


In paragraph 42(1) of Schedule 6 to FA 2000 (amount payable by way of levy) (as amended by paragraph 10(a) above)—
(a) before paragraph (c) insert—
“(ba) if the supply is a reduced-rate supply of electricity, 10 per cent of the amount that would be payable if the supply were a supply to which paragraph (a) applies;”,
(b) in paragraph (c), for “a” (in the first place it occurs) substitute “ any other ”, and
(c) for the table substitute—
“
TABLE
Taxable commodity supplied
Rate at which levy payable if supply is not a reduced-rate supply or a supply for use in scrap metal recycling
Electricity
£0.00524 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
£0.00182 per kilowatt hour
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state
£0.01172 per kilogram
Any other taxable commodity
£0.01429 per kilogram
”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/30/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-30/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.