Section 98 Climate change levy: carbon price support rates for 2016-17
(1)
In paragraph 42A of Schedule 6 to FA 2000 (climate change levy: carbon price support rates) 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 £0.00331 per kilowatt hour Any petroleum gas, or other gaseous hydrocarbon, in a liquid state £0.05280 per kilogram Any commodity falling within paragraph 3(1)(d) to (f) £1.54790 per gigajoule
(2)
The amendment made by this section has effect in relation to supplies treated as taking place on or after 1 April 2016.