Introduction Details of the Section
2.Subsection (1) provides for Schedule 6 to the Finance Act (FA) 2000 to be amended.
3.Subsection (2) inserts new sub-paragraphs in paragraph 44 of Schedule 6 to FA 2000:
	New sub-paragraph (2A) provides for the Secretary of State (in practice, for the Department of Energy and Climate Change) to:give a new certificate or vary an existing certificate to make one or more taxable commodities ineligible for the reduced rate of climate change levy under the climate change agreement scheme; andvary an existing certificate to allow such taxable commodities to be eligible for the reduced rate.
	New sub-paragraph (2B) provides that a facility is not entitled to the reduced-rate on a taxable commodity if the commodity is described within a certificate as being ineligible for reduced-rate supply; and
	New sub-paragraph (2C) provides that the Secretary of State can only include such provision in a certificate with the consent of HM Treasury and if the provision is in line with the stated EC State aid rules.
4.Subsection (3) makes consequential amendments to Schedule 6 to FA 2000.