289 Supplies to producers of commodities
Finance Act 2004 (2004 c 12) | Legislation

Part 6 Other Taxes

Climate change levy

289  Supplies to producers of commodities

(1)     Schedule 6 to the Finance Act 2000 (c 17) (climate change levy) is amended as set out in subsections (2) to (5).

(2)     In paragraph 13 (exemption for supplies to producers of commodities), in paragraph (b), after sub-paragraph (ii) insert—

“(iia)     in producing biodiesel for chargeable use within the meaning of section 6AA of the Hydrocarbon Oil Duties Act 1979 (excise duty on biodiesel),

(iib)     in producing bioblend for delivery for home use from any place mentioned in section

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