The Climate Change Levy (General) (Amendment) Regulations, SI 2012/943, amend the principal regulations as a consequence of the repeal of the exemption for taxable commodities supplied for use in certain metal recycling processes (‘the recycling exemption’) and the introduction of a 20% rate for taxable commodities supplied for use in steel and aluminium recycling processes (‘the recycling lower rate’).
The Climate Change Levy (General) (Amendment) Regulations, SI 2012/943, amend the principal regulations as a consequence of the repeal of the exemption for taxable commodities supplied for use in certain metal recycling processes (‘the recycling exemption’) and the introduction of a 20% rate for taxable commodities supplied for use in steel and aluminium recycling processes (‘the recycling lower rate’).
