{
  "url": "https://openlegislation.uk/finance-act-2019/section-64",
  "json_url": "https://openlegislation.uk/finance-act-2019/section-64.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "section/64",
  "kind": "section",
  "number": "64",
  "heading": "Climate change levy: exemption for mineralogical and metallurgical processes",
  "text": "(1) Paragraph 12A of Schedule 6 to FA 2000 (exemption: mineralogical and metallurgical processes) is amended as follows.\n(2) In sub-paragraph (1)—\n(a) omit “to a person”, and\n(b) omit “by the person”.\n(3) In sub-paragraph (2), for the words from “has the same meaning” to the end substitute “ means a process falling within Division 23 of NACE Rev 2. ”\n(4) In sub-paragraph (4), the words after paragraph (c) become sub-paragraph (4A).\n(5) In that sub-paragraph, for “sub-paragraph” substitute “ paragraph ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2019/1/section/64",
    "retrieved_at": "2026-10-28T16:59:50.659293+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}