Paragraph 23
(1)
In paragraph 42A of Schedule 6 to FA 2000 (as inserted by paragraph 14 above) for sub-paragraph (3) substitute—
“(3)The carbon price support rates are as follows.
Carbon price support rate commodity Carbon price support rate Any gas in a gaseous state that is of a kind supplied by a gas utility £0.00175 per kilowatt hour Any petroleum gas, or other gaseous hydrocarbon, in a liquid state £0.02822 per kilogram Any commodity falling within paragraph 3(1)(d) to (f) £0.85489 per gigajoule ”
(2)
The amendment made by this paragraph has effect in relation to supplies treated as taking place on or after 1 April 2014 but before 1 April 2015.