Finance Act 2025
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Amendment of section 82 of Finance Act 2010 (reliefs from solid fuel carbon tax) | ||
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55. (1) Section 82 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)— | ||
(i) by the substitution of “delivered” for “supplied”, and | ||
(ii) by the insertion of “, other than solid fuel 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. |