The Climate Change Levy (Suspension of Recycling Exemption) Order 2011

• Citation: S.I. 2011/1023
• Sections: 3

Section 1 Citation and commencement

This Order may be cited as the Climate Change Levy (Suspension of Recycling Exemption) Order 2011 and comes into force on 1st April 2011 immediately after the coming into force of the Climate Change Levy (Fuel Use and Recycling Processes) (Amendment) Regulations 2011 .

Section 2 Suspension of exemption for supplies used in recycling processes

Schedule 6 to the Finance Act 2000 (climate change levy) has effect in relation to any supply of a taxable commodity made on or after 1st April 2011 as if—

(a) paragraph 18A (exemption: supply for use in recycling processes), and

(b) any reference to that paragraph,

were omitted.

Section 3 Suspension of exemption for supplies used in recycling processes

The reference in article 2 to the time at which a supply of a taxable commodity is made is to be read as a reference to the time at which the taxable commodity is actually supplied.