OpenLegislation

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 suppliedRate 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

”.