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Legislation
Finance Act 2008

Crossheading Climate change levy and landfill tax

  • Section 149 Climate change levy: coal mine methane no longer to be renewable source
  • Section 150 Climate change levy accounting documents: abolition of self-identification
  • Section 151 Landfill tax credit: withdrawing approval of environmental bodies
  1. Climate change levy and landfill tax
  2. Climate change levy: coal mine methane no longer to be renewable source

Section 149 | Climate change levy: coal mine methane no longer to be renewable source

From legislation.gov.uk

(1)In paragraph 19 of Schedule 6 to FA 2000 (exemption: electricity from renewable sources), omit sub-paragraph (4A) (coal mine methane to be regarded as renewable source).

(2)Accordingly, omit—

(a)section 126 of FA 2002 (which inserted sub-paragraph (4A)), and

(b)regulation 47(2A) of the Climate Change Levy (General) Regulations 2001 (S.I. 2001/838).

(3)The repeals and revocation made by this section have effect in relation to electricity generated on or after 1 November 2008.

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