Draft Regulations laid before Parliament under paragraph 146(3) of Schedule 6 to the Finance Act 2000, for approval by resolution of the House of Commons.

2011 No. 0000

Climate Change Levy

The Climate Change Levy (Fuel Use and Recycling Processes) (Amendment) Regulations 2011

Made

Coming into force

The Treasury, in exercise of the powers conferred by section 30 of, and paragraphs 18A(1), 18A(7) and 146(7) of Schedule 6 to, the Finance Act 20001, make the following Regulations, a draft of which has, in accordance with paragraph 146(3) of that Schedule, been laid before Parliament and approved by a resolution of the House of Commons:

1

These Regulations may be cited as the Climate Change Levy (Fuel Use and Recycling Processes) (Amendment) Regulations 2011 and come into force on 1st April 2011.

2

In Schedule 2 to the Climate Change Levy (Fuel Use and Recycling Processes) Regulations 20052, in the definition of “Metal”, omit “, lead”.

NameNameTwo of the Lords Commissioners of Her Majesty’s Treasury
EXPLANATORY NOTE

(This note is not part of the Regulations)

Regulation 2 removes lead from the list of metal recycling processes prescribed for the purposes of paragraph 18A(1) of Schedule 6 to the Finance Act 2000 (Climate Change Levy exemption if commodity supplied for use in a recycling process for which there is a relevant competing process). There is no longer a relevant competing process for lead recycling.

A full and final Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.