{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-20/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-20/paragraph-2.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/20/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "After paragraph 12 insert—\n“Exemption: mineralogical and metallurgical processes\n12A (1) A supply of a taxable commodity to a person is exempt from the levy if the commodity is to be used by the person in a mineralogical or metallurgical process.\n(2) “Mineralogical process” has the same meaning as in Article 2(4)(b) of Council Directive 2003/96/EC of 27 October 2003 (which relates to the taxation of energy products and electricity).\n(3) “Metallurgical process” means a process of any of the following descriptions.\n(4) The descriptions are—\n(a) a process falling within Division 24 of NACE Rev 2, excluding Class 24.46;\n(b) a process falling within Group 25.5 of NACE Rev 2;\n(c) a process falling within Class 25.61 of NACE Rev 2 which is—\n(i) plating, anodising etc of metals;\n(ii) heat treatment of metals;\n(iii) deburring, sandblasting, tumbling and cleaning of metals where carried out in conjunction with a process mentioned in paragraph (a) or (b).\nIn this sub-paragraph “NACE Rev 2” is as set out in Annex I to Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 (relating to the statistical classification of economic activities).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/20/paragraph/2",
    "retrieved_at": "2026-10-29T09:07:29.129035+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}