Introduction Details of the Schedule
3.Paragraph 1 inserts a new paragraph 45B into Schedule 6 to FA 2000 to provide:
	that the new paragraph applies to a facility in a CCA (sub–paragraph (1));
	for the Secretary of State (in practice, for DECC) to issue a certificate in cases of unsatisfactory performance against targets agreed by a facility signing a CCA (sub-paragraph (2));
	that the certificate must specify the facility, agreement, certification period, the target(s) and the progress made by the facility towards the target(s) (sub-paragraph (3));
	that, where a certificate is issued, taxable supplies are treated as not being reduced-rate supplies and an amount is payable as levy on the supplies (sub-paragraph (4));
	for calculating the amount payable on the taxable supplies (sub–paragraph (5));
	that the certificate must be sent to the Commissioners for HMRC and the operator of the facility (sub–paragraph (6));
	that a certificate may be issued after the end of the certification period (sub-paragraph (7));
	that the facility operator must not be required to pay the levy due under new paragraph 45B before the certificate is issued (sub-paragraph (8));
	that the levy due under the paragraph is additional to levy already due on the supply (sub-paragraph (9)); and
	for definitions of terms used in the new paragraph (sub–paragraph (10)).
4.Paragraphs 2 to 9 make consequential amendments to Schedule 6 to FA 2000.