# Finance Act 2019, Section 64: Climate change levy: exemption for mineralogical and metallurgical processes


(1) Paragraph 12A of Schedule 6 to FA 2000 (exemption: mineralogical and metallurgical processes) is amended as follows.
(2) In sub-paragraph (1)—
(a) omit “to a person”, and
(b) omit “by the person”.
(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. ”
(4) In sub-paragraph (4), the words after paragraph (c) become sub-paragraph (4A).
(5) In that sub-paragraph, for “sub-paragraph” substitute “ paragraph ”.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/section/64 (the official version)
Page: https://openlegislation.uk/finance-act-2019/section-64
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.