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The Climate Change Levy (Electricity and Gas) Regulations 2001
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- 2001 No. 1136
- Regulation 7
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Certain supplies by and to unregulated gas suppliers and gas utilities
7.—(1) An unregulated gas supplier (within the meaning of paragraph 151(8) of the Act) shall be treated for all CCL purposes as being a gas utility to the extent of any supplies he makes in relation to which he is in breach of a requirement to hold a gas supply licence.
(2) An unregulated gas supplier (within the meaning of paragraph 151(8) of the Act) shall be treated for all CCL purposes as being a gas utility to the extent that any part of his supplies of gas fall within the exception provided for by paragraph 5 of Schedule 2A to the Gas Act 1986(1) (exception to prohibition on unlicensed activities for supplies to very large consumers).
(3) A holder of a gas supply licence, who receives supplies of gas in the course of acting otherwise than for purposes connected with the carrying on of activities authorised by that licence, shall be treated as being a gas utility for the purposes of the CCL treatment under paragraph 6 of the Act of the supplies of gas so received.
(4) A holder of a gas supply licence who is not an electricity utility, and who receives supplies of gas and uses that gas to produce electricity, shall be treated as being an electricity utility for the purposes of the CCL treatment under paragraph 5 of the Act of any supplies he makes of the electricity so produced.
(5) In this regulation, “unregulated gas supplier” includes the holder of a gas supply licence acting otherwise than for purposes connected with the carrying on of activities authorised by that licence.
(1)
1986 c. 44; Schedule 2A was inserted by the Gas Act 1995 (c. 45). Section 5 of the 1986 Act, substituted by the 1995 Act, prohibits certain unlicensed activities subject to the exceptions in Schedule 2A.
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