Part 1 New Provision for Removal of Reduced Rate
Finance Act 2009 (2009 c 10) | Legislation

SCHEDULE 59 Climate Change Levy: Removal of Reduced Rate

Section 118

Part 1 New Provision for Removal of Reduced Rate

1

In Schedule 6 to FA 2000 (climate change levy), after paragraph 45A insert—

“Removal of reduced rate where targets set by climate change agreement not met
45B

(1)     This paragraph applies where, by virtue of such a certificate as is mentioned in paragraph 44(1), a facility is to be taken as being covered by a climate change agreement for a period specified in that certificate (“the certification periodâ€).

(2)     If it appears to the Secretary of State that the progress made in the certification period towards meeting targets set for

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