The Climate Change Levy (General) Regulations 2001

Supplier certificates: basic rules

34.—(1) Any exclusion or exemption provided for by, under or by virtue of—

(a) paragraph 9(2)(f) (community heating arrangements), 11 (onward supplies and exports), 12 (transport), 13 (commodity producers), 14 (electricity producers), 15 (combined heat and power stations) or 18 (non fuel use) of the Act, or

(b) regulation 41 (or any other relevant regulation made under paragraph 21 of the Act to avoid a double charge to CCL(1)),

shall only be given effect if and to the extent that, before the time of supply, the recipient has delivered to the supplier a certificate that accords with paragraph (2).

(2) Any such certificate shall—

(a) represent that the supply (or a quantified part of the supply) meets the requirements for each such exclusion or exemption,

(b) comply, as necessary, with regulations 37(2), 37(3), 37(4) and 38(2), and

(c) be supported, if necessary, in accordance with paragraph (3).

(3) Where the certificate represents that a quantified part of the supply meets the requirements for an exclusion or exemption referred to in paragraph (1), the recipient must support that certificate with an analysis document demonstrating that the part is calculated in a manner consistent with regulation 38 and the Schedule.

(1)

No other relevant regulation on the day these Regulations are made.