The Climate Change Levy (General) (Amendment) Regulations 2003

  1. Introductory Text

  2. 1.These Regulations may be cited as the Climate Change Levy...

  3. 2.The Climate Change Levy (General) Regulations 2001 are amended as...

  4. 3.In regulation 2(1), substitute “the Schedules” for “the Schedule” and...

  5. 4.In regulations 5(1)(b), 8(g), 12(1), 12(2), 27(3)(b), 33, 34(3), 35(3),...

  6. 5.In regulation 6A in the meaning given for “transitional accounting...

  7. 6.In regulations 6D(2)(a) and 6E(1)(e), substitute “transitional accounting period” for...

  8. 7.In regulation 6E(1)(d), insert “accounting period” immediately after “transitional”.

  9. 8.Insert after regulation 8(c)— (ca) any record required by or...

  10. 9.Renumber regulation 46(1) as regulation 46 and insert after the...

  11. 10.Omit regulations 46(2), 46(3) and 46(4).

  12. 11.In regulation 47(2)— (a) insert immediately before the meaning given...

  13. 12.In regulations 47(3) and 47(9), insert “biomass or” immediately before...

  14. 13.Insert after regulation 47(5)— (5A) Where the renewable sources used...

  15. 14.Omit regulation 47(14).

  16. 15.Insert after regulation 48(1)— (1A) The relevant Authority must only...

  17. 16.Insert after regulation 48(3)— (4) The relevant Authority need not...

  18. 17.Substitute for “the relevant levy exemption certificates” in regulations 49(4)(a)(iii)...

  19. 18.Substitute “Renewables LEC” for “LEC” in regulations 48(2), 48(3), 49(1)...

  20. 19.Insert after Part IV— PART IV(A) Combined heat and power...

  21. 20.Insert immediately after regulation 60(1)(h)— (ha) regulation 51B(5);

  22. 21.Renumber the existing Schedule “Schedule 1”.

  23. 22.Insert as Schedule 2— SCHEDULE 2 The CHP Relief Condition...

  24. Signature

  25. Explanatory Note