Finance Act 2011
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Change 1
23 Rates of climate change levy
(1) In Schedule 6 to FA 2000 (climate change levy), for the table in paragraph 42(1) substitute— TABLE Taxable commodity supplied | Rate at which levy payable if supply is not a reduced-rate supply Electricity | £0.00509 per kilowatt hour Gas supplied by a gas utility or any gas supplied in a gaseous state that is of a kind supplied by a gas utility | £0.00177 per kilowatt hour Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state | £0.01137 per kilogram Any other taxable commodity | £0.01387 per kilogram . (2) The amendment made by this section has effect in relation to supplies treated as taking place on or after 1 April 2012.
23 Rates of climate change levy
(1) In Schedule 6 to FA 2000 (climate change levy), for the table in paragraph 42(1) substitute— TABLE Taxable commodity supplied | Rate at which levy payable if supply is not a reduced-rate supply Electricity | £0.00509 per kilowatt hour Gas supplied by a gas utility or any gas supplied in a gaseous state that is of a kind supplied by a gas utility | £0.00177 per kilowatt hour Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state | £0.01137 per kilogram Any other taxable commodity | £0.01387 per kilogram . (2) The amendment made by this section has effect in relation to supplies treated as taking place on or after 1 April 2012.
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