Part 8Miscellaneous

Climate change levy and landfill tax

149Climate change levy: coal mine methane no longer to be renewable source

1

In paragraph 19 of Schedule 6 to FA 2000 (exemption: electricity from renewable sources), omit sub-paragraph (4A) (coal mine methane to be regarded as renewable source).

2

Accordingly, omit—

a

section 126 of FA 2002 (which inserted sub-paragraph (4A)), and

b

regulation 47(2A) of the Climate Change Levy (General) Regulations 2001 (S.I. 2001/838).

3

The repeals and revocation made by this section have effect in relation to electricity generated on or after 1 November 2008.

150Climate change levy accounting documents: abolition of self-identification

In paragraph 143(2) of Schedule 6 to FA 2000 (requirements to be met by invoice if it is to be a “climate change levy accounting document”), omit paragraph (a) (requirement that it must state that it is a climate change levy accounting document).

151Landfill tax credit: withdrawing approval of environmental bodies

1

Part 3 of FA 1996 (landfill tax) is amended as follows.

2

In section 53(4)(d) (withdrawal of approval of environmental body or regulatory body), for “approval of an environmental body or the regulatory body to be withdrawn” substitute “ the withdrawal of approval of an environmental body by the Commissioners or by the regulatory body, and the withdrawal of approval of the regulatory body by the Commissioners, ”.

3

In section 54(1) (review of Commissioners' decisions), after paragraph (c) insert—

ca

a decision to withdraw approval of an environmental body under any provision contained in regulations by virtue of section 53(4)(d) above;

4

The amendments made by this section are treated as having come into force on 19 March 2008.