Paragraph 21

(1)

Paragraph 20A of Schedule 6 to FA 2000 (climate change levy: exemption in relation to electricity produced in combined heat and power stations) is amended as follows.

(2)

In sub-paragraph (1)—

(a)

omit the “and” after paragraph (c), and

(b)

after paragraph (d) insert

“; and
(e)
the electricity is actually supplied before 1 April 2018.”

(3)

In sub-paragraph (4)(a)—

(a)

in sub-paragraph (i), after “station” insert “ before 1 April 2013 ”, and

(b)

in sub-paragraph (ii), after “station”, in the first place it occurs, insert “ before 1 April 2013 ”.