Section 98 | Climate change levy: carbon price support rates for 2016-17
From legislation.gov.uk
(1)In paragraph 42A of Schedule 6 to FA 2000 (climate change levy: carbon price support rates) for sub-paragraph (3) substitute—
(3)The carbon price support rates are as follows.
| Carbon price support rate commodity | Carbon price support rate |
|---|---|
| Any gas in a gaseous state that is of a kind supplied by a gas utility | £0.00331 per kilowatt hour |
| Any petroleum gas, or other gaseous hydrocarbon, in a liquid state | £0.05280 per kilogram |
| Any commodity falling within paragraph 3(1)(d) to (f) | £1.54790 per gigajoule |
(2)The amendment made by this section has effect in relation to supplies treated as taking place on or after 1 April 2016.