Section 97 — Finance Act 2014: Climate change levy: carbon price support rates for 2014-15 and 2015-16

Climate change levy: carbon price support rates for 2014-15 and 2015-16 97 1 Paragraph 42A of Schedule 6 to FA 2000 (climate change levy: carbon price support rates) is amended as follows.

2 In the table in sub-paragraph (3), as substituted by paragraph 23 of Schedule 42 to FA 2013, for “ £0.85489 per gigajoule ” substitute “£0.81906 per gigajoule”.

3 The amendment made by subsection (2) has effect in relation to supplies treated as taking place on or after 1 April 2014.

4 In the table in sub-paragraph (3), as substituted by paragraph 24 of Schedule 42 to FA 2013, for “ £1.62534 per gigajoule ” substitute “£1.56860 per gigajoule”.

5 The amendment made by subsection (4) has effect in relation to supplies treated as taking place on or after 1 April 2015.