s 64 Climate change levy: exemption for mineralogical and metallurgical processes
(1) Paragraph 12A of Schedule 6 to FA 2000 (exemption: mineralogical and metallurgical processes) is amended as follows. (2) In sub-paragraph (1)— (a) omit “to a person”, and (b) omit “by the person”. (3) In sub-paragraph (2), for the words from “has the same meaning” to the end substitute “ means a process falling within Division 23 of NACE Rev 2. ” (4) In sub-paragraph (4), the words after paragraph (c) become sub-paragraph (4A). (5) In that sub-paragraph, for “sub-paragraph” substitute “ paragraph ” .