Section 144 | CCL: abolition of exemption for electricity from renewable sources

(1)In Schedule 6 to FA 2000 (climate change levy), in paragraph 19(1) (exemption for electricity from renewable sources)—

(a)in paragraph (c), omit the final “and”;

(b)after paragraph (d) insert

(e)the electricity is actually supplied before 1 April 2018.

(2)In that Schedule omit the following—

(a)in paragraph 5(3), “20(6)(a),”;

(b)paragraphs 19 and 20;

(c)paragraph 24(2).

(3)The repeals made by subsection (2) come into force on the day appointed by the Treasury by regulations made by statutory instrument.