Finance Act 2010 s 18

s 18 Climate change levy: reduced-rate supplies

(1) In Schedule 6 to FA 2000 (climate change levy), in paragraph 42(1)(c) (reduced-rate supplies), for “20 per cent.” substitute “ 35 per cent. ” . (2) The amendment made by subsection (1) has effect in relation to supplies treated as taking place on or after 1 April 2011.

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