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The Climate Change Levy (General) Regulations 2001
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- UK Statutory Instruments
- 2001 No. 838
- PART II
- Regulation 8
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8. A registrable person is obliged to keep the following records—U.K.
(a)his business and accounting records;
(b)a copy of each CCL accounting document issued by him;
(c)each supplier certificate and supporting analysis document received, issued or prepared by or for him to evidence that a taxable supply (or part of such a supply) by or to him was—
(i)excluded or exempt from CCL, or
(ii)a F1... F2... reduced-rate supply;
[F3(ca)any record required by or under Part IV(A) (combined heat and power stations);]
(d)documentary evidence (including any relevant invoice) detailing each taxable supply made by him;
(e)documentary evidence (including any relevant invoice) received by him in connection with his receipt of any taxable commodity;
(f)documentary evidence regarding the adjustment of an entry concerning the amount of CCL charged for which he is liable to account;
(g)documentary evidence regarding any claim by him for a tax credit under regulation 10 (bad debts), regulation 11 (other tax credits) or [F4Schedule 1] (tax credit for recipient) and, in each case, regarding any relevant surrounding circumstances;
(h)the documents relevant to any special utility scheme binding him;
(i)a record of the information he relies on in making each return pursuant to regulation 5;
(j)any other record that may be stipulated in a published notice.
Textual Amendments
F1Words in reg. 8(c)(ii) omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 3
F2Words in reg. 8(c)(ii) omitted (1.4.2014 with effect in accordance with Sch. 20 para. 10 to the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 8(3), 10(1)
F3Reg. 8(ca) inserted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 8
F4Words in reg. 8(g) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 4
Commencement Information
I1Reg. 8 in force at 1.4.2001, see reg. 1
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