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Citation and commencement

1.  These Regulations may be cited as the Climate Change Levy (General) (Amendment) Regulations 2018 and come into force on 1st April 2019.

Amendments to the Climate Change Levy (General) Regulations 2001

2.  The Climate Change Levy (General) Regulations 2001(1) are amended as follows.

3.  In the Notes to paragraph 2 of Schedule 1, after the definition of quantity “M”, in the definition of quantity “r”, for “0.90 in the case of electricity, and in any other case 0.65” substitute “0.93 in the case of electricity, and in any other case 0.78”.

Jim Harra

Justin Holliday

Two of the Commissioners for Her Majesty’s Revenue and Customs

30th January 2018