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

JurisdictionUK Non-devolved
CitationSI 2011/1023

2011 No. 1023

Climate Change Levy

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

Made 31th March 2011

Laid before the House of Commons 31th March 2011

Coming into force 1st April 2011

The Treasury make the following Order pursuant to section 1(1) and (2) of the Provisional Collection of Taxes Act 19681and a resolution passed by the House of Commons on 29th March 20112.

Citation and commencement
S-1 Citation and commencement

Citation and commencement

1. 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 20113.

Suspension of exemption for supplies used in recycling processes

Suspension of exemption for supplies used in recycling processes

S-2 Schedule 6 to the Finance Act 2000 (climate change levy) has...

2. Schedule 6 to the Finance Act 20004(climate change levy) has effect in relation to any supply of a taxable commodity5made 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.

S-3 The reference in article 2 to the time at which a supply of a...

3. 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.

Michael Fabricant

Angela Watkinson

Two of the Lords Commissioners of Her Majesty’s Treasury

31st March 2011

EXPLANATORY NOTE

(This note is not part of the Order)

The Order suspends the exemption from climate change levy provided for in paragraph 18A(1) of Schedule 6 to the Finance Act 2000 (exemption if commodity supplied for use in a recycling process for which there is a relevant competing process), with effect from 1st April 2011.

The Order is made in exercise of a power contained in resolution number 48, passed by the House of Commons on 29th March 2011 following the Budget held on 23rd March. The resolution has temporary statutory effect by virtue of section 1 of the Provisional Collection of Taxes Act 1968. It provides that the Treasury may by order provide that Schedule 6 to the Finance Act 2000 is to have effect in relation to any supply of a taxable commodity made on or after 1st April 2011 as if paragraph 18A, and...

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