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Section 117: Taxable commodities ineligible for reduced-rate supply

Finance Act 2009 · 2009 c. 10View on legislation.gov.uk

Part 8: Miscellaneous

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

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

In consequence of subsection (2)—

in paragraph 44(2), after "subject to" insert , and" sub-paragraphs (2A) to (2D) and "
in paragraph 147 (general interpretation), in the definition of "reduced-rate supply", after "subject to" insert ." paragraph 44(2A) to (2D) and "

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.