- Deddfwriaeth Ddrafft
This is a draft item of legislation and has not yet been made as a UK Statutory Instrument.
(This note is not part of the Regulations)
A supply of a taxable commodity may be exempt from climate change levy if it is received by a person who does not intend to use the commodity as fuel(1).
The Treasury may specify by regulations uses of a commodity that are or are not to be taken as being uses as fuel(2).
The Schedule to these Regulations specifies the non-fuel uses. All other uses are specified as fuel uses(3).
Paragraph 18(1) of Schedule 6 to the Finance Act 2000 (c. 17).
Paragraph 18(2).
Regulations 2(a) and 2(b), respectively, of these Regulations.
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.