117 Taxable commodities ineligible for reduced-rate supply
Finance Act 2009 (2009 c 10) | Legislation

Climate change levy

117  Taxable commodities ineligible for reduced-rate supply

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

(2)     In paragraph 44 (reduced rate for supplies covered by climate change agreement), after sub-paragraph (2) insert—

“(2A)     The Secretary of State may—

(a)     give a certificate that includes provision specifying one or more descriptions of taxable commodity as being ineligible for reduced-rate supply,

(b)     vary a certificate so that it includes

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