The Climate Change Levy (General) Regulations 2001

General interpretation U.K.

2.—(1) In these Regulations and [F1 the Schedules], except where the context requires otherwise—

• “the Act” refers to Schedule 6 to the Finance Act 2000;

• “CCL” refers to climate change levy;

• “excluded part”, “exempt part” F2 ... F3 ... and “reduced-rate part” refer, respectively, to that part of a supply of a taxable commodity that would, by itself, be excluded or exempt from CCL or would be F2 ... F3 ... a reduced-rate supply for CCL purposes;

• “gas” refers to gas described by paragraph 3(1)(b) of the Act;

• “Part”, “regulation” or “regulations” refers to the appropriate Part, regulation or regulations of these Regulations;

• “non-registrable electricity producer” refers to an electricity producer to whom a supply of a taxable commodity is not exempt under paragraph 14(1) of the Act (except in relation to uses of the electricity he produces for which that exemption is retained);

• “published notice” refers to a notice published by the Commissioners and not withdrawn by a further notice;

• “recipient” refers to the person to whom a supply of a taxable commodity is made;

• F3 ...

• “registrable person” refers to a person who is registered or required to be registered under Part V of the Act [F4 (including, but for regulations 8 and 9 only (records), a person whom the Commissioners exempt from that requirement under Schedule 1 paragraph 5(9))];

• F5 ...

• “supplier” refers to a person making a supply of a taxable commodity (but, in the case of regulations 11, 13 and 14, it only refers to the person who is liable to account for the CCL charged on the taxable supply in question (see paragraph 40(1) of the Act—suppliers, and paragraph 40(2) of the Act—supplies made by persons who are neither residents of the United Kingdom nor utilities));

• “time of supply” refers to when a supply of a taxable commodity is treated as taking place by or under paragraphs 25 to 39 of the Act;

• “working day” excludes Saturday, Sunday and any bank or public holiday.

(2) Where a provision of these Regulations requires the delivery of something to the Commissioners, it must be taken to include a requirement that delivery must be made to any address specified for the purpose in question by the Commissioners in a published notice.

Textual Amendments

F1 Words in reg. 2(1) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 3

F2 Words in reg. 2(1) omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 1

F3 Words in reg. 2(1) omitted (1.4.2014 with effect in accordance with Sch. 20 para. 10 to the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 8(2), 10(1)

F4 Words in reg. 2(1) inserted (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 2 (with reg. 6)

F5 Words in reg. 2(1) omitted (1.4.2003) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 3

Commencement Information

I1 Reg. 2 in force at 1.4.2001, see reg. 1