Finance Act 2025
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Amendment of section 71 of Finance Act 2010 (reliefs from natural gas carbon tax) | ||
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54. (1) Section 71 of the Finance Act 2010 is amended— | ||
(a) in subsection (1)(a), by the insertion of “in an installation that is covered by a greenhouse gas emissions permit” after “electricity”, and | ||
(b) in subsection (2), by the insertion of “, other than natural gas to which subsection (1)(a) applies” after “greenhouse gas emissions permit”. | ||
(2) Subsection (1) shall come into operation on such day as the Minister for Finance may, by order, appoint. |