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United Kingdom Statutory Instruments
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STATUTORY INSTRUMENTS

2003 No. 603 (C.31)

CLIMATE CHANGE LEVY

The Finance Act 2002, section 123, (Appointed Day) Order 2003

  Made 11th March 2003 

The Treasury, in exercise of the powers conferred by section 123(2) of the Finance Act 2002[1], hereby makes the following Order:

     1. This Order may be cited as the Finance Act 2002, section 123, (Appointed Day) Order 2003.

     2. The day appointed under section 123(2) of the Finance Act 2002 is 1 April 2003.


Nick Ainger

John Heppell
Two of the Lords Commissioners of Her Majesty's Treasury

11th March 2003


EXPLANATORY NOTE

(This note is not part of the Order)


This Order appoints 1 April 2003 as the day on or after which section 123(1) of the Finance Act 2002 has effect in relation to supplies of electricity.

That section inserts paragraphs 20A and 20B after paragraph 20 of Schedule 6 to the Finance Act 2000 (c. 17) (climate change levy). The new paragraphs provide for exemption from climate change levy for supplies of electricity produced in but not supplied from combined heat and power stations.

Notes:

 [1] 2002 c. 23.back


ISBN 0 11 045237 2


 
© Crown copyright 2003
Prepared 18 March 2003

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