Section 199 Climate change levy: main rates
(1)
In paragraph 42(1) of Schedule 6 to FA 2000 (climate change levy: amount payable by way of levy) 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 £0.00541 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 £0.00188 per kilowatt hour Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state £0.01210 per kilogram Any other taxable commodity £0.01476 per kilogram
(2)
The amendment made by subsection (1) has effect in relation to supplies treated as taking place on or after 1 April 2014.