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Reliefs from natural gas carbon tax.
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71.— (1) Without prejudice to any other relief from tax which may apply, and subject to such conditions as may be prescribed or otherwise imposed, a full relief from tax shall be granted on any natural gas which is shown to the satisfaction of the Commissioners to have been supplied for use—
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(2) (a) Without prejudice to any other relief from tax which may apply, and subject to such conditions as the Commissioners may prescribe or otherwise impose, a partial relief from tax shall be granted on any natural gas which is shown to the satisfaction of the Commissioners to have been delivered for use in an installation that is covered by a greenhouse gas emissions permit.
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