Part 2 New Provision Having Effect from 1 April 2013
Finance Act 2013 (2013 c 29) | Legislation

Part 2 New Provision Having Effect from 1 April 2013

New provision

2

Schedule 6 to FA 2000 (climate change levy) is amended as follows.

3

In paragraph 4 (definition of “taxable supplyâ€) in sub-paragraph (2)(b) after “24†insert “, 24A, 24B, 24C, 42Dâ€.

4

In paragraph 5 (supplies of electricity) after sub-paragraph (2) insert—

“(2A)     Levy is chargeable on a supply of electricity if—

(a)     the supply is made by an exempt unlicensed electricity supplier who is an auto-generator or who is of a description prescribed by regulations made by the Treasury,

(b)     the electricity was produced in a generating station owned by the supplier using commodities which were the subject of a deemed supply under paragraph 24A or which would have been the subject of such a supply had the reference in paragraph 24A(1)(a) to Great Britain been a reference to the United Kingdom instead,

(c)     the supply is not a deemed supply under paragraph 23(3), and

(d)     the person to whom the supply is made is not an electricity utility.â€

5

In paragraph 6 (supplies of gas) in sub-paragraph (2A) after “24†insert “, 24A, 24B, 24C, 42Dâ€.

6

(1)     Paragraph

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