193 Electricity from renewable sources etc
Finance Act 2003 (2003 c 14) | Legislation

193  Electricity from renewable sources etc

(1)     Schedule 6 to the Finance Act 2000 (c 17) (climate change levy) is amended as follows.

(2)     In paragraph 20 (exemption under paragraph 19: averaging periods) for sub-paragraphs (6) to (8) substitute—

“(6)     If the total mentioned in sub-paragraph (3)(b) exceeds that mentioned in sub-paragraph (3)(a), then—

(a)     in a case where, at the time when the balancing period ends, an averaging period also ends

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