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The Climate Change Levy (General) (Amendment) Regulations 2007
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- 2007 No. 2903
- SCHEDULE 3
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Preamble
SCHEDULE 3Powers exercised in making these Regulations
This schedule has no associated Explanatory Memorandum
Paragraph of Schedule 6 to the Finance Act 2000 (c. 17) (climate change levy) | Nature of paragraph | Amendments, modifications, etc. |
|---|---|---|
| 19 | Exemption: electricity from renewable sources | Finance Act 2002 (c. 23) section 126 and S.I. 2003/2622 (C. 99). |
| 20A | Exemption: electricity produced in combined heat and power stations | Finance Act 2002 (c. 23) section 123 and S.I. 2003/603 (C. 31). |
| 22 | Giving effect to exemptions and exclusions | |
| 39(1) | Time of supply | Finance Act 2007 (c. 11) Schedule 2 paragraphs 6 and 13(2), and S.I. 2007/2902 (C. 114). |
| 41 | Returns and payment of levy | Finance Act 2003 (c. 14) sections 192(1), 192(2) and 216, and Schedule 43 Part 4(2). |
| 43(4), 43(5) | Half-rate supplies | Finance Act 2006 (c. 25) sections 172(8), 172(12) and 178 and Schedule 26 Part 8(1), and S.I. 2007/2901 (C. 113). |
44(3), 44(4) | Reduced-rate supplies | Finance Act 2007 (c. 11) Schedule 2 paragraphs 7 and 13(2), and S.I. 2007/2902 (C. 114). |
| 53(4) | Registration | Finance Act 2003 (c. 14) sections 192(1) and 192(3). |
59(1), 59(2) | Correction of the register, etc. | |
| 60(1) | Notifications about register, etc. | |
| 62 | Tax credits | Finance Act 2003 (c. 14) sections 192(1) and 192(4). Finance Act 2006 (c. 25) sections 172(8), 172(13) and 178 and Schedule 26 Part 8(1), and S.I 2007/2901 (C. 113). |
| 114(1), 114(2) | Non-resident taxpayers: appointment of tax representatives | |
| 125 | Records | Finance Act 2003 (c. 14) sections 192(1) and 192(9). |
| 146 | Regulations | Finance Act 2003 (c. 14) section 188(2)(c). |
| 147 | Interpretation: general | Finance Act 2003 (c. 14) section 188(2). Finance Act 2006 (c. 25) sections 172(8), 172(15) and 178 and Schedule 26 Part 8(1), and S.I. 2007/2901 (C. 113). Finance Act 2007 (c. 11) Schedule 2 paragraph 10 and S.I. 2007/2902 (C. 114). |
| 149A | Certification of electricity from fully or partly exempt combined heat and power station | Finance Act 2002 (c. 23) section 124. |
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