Facilities covered by climate change agreements
45.—(1) This regulation applies where a taxable commodity is supplied to a non-registrable electricity producer otherwise than at a facility that is certified as being covered by a climate change agreement in accordance with paragraph 44(1) of the Act.
(2) That taxable commodity shall be regarded as supplied to a facility certified as being covered by a climate change agreement to the extent that it is used to produce electricity that is in fact supplied to such a facility by that non-registrable electricity producer.
(3) This regulation has effect subject to regulations 36, 37, 38 and 39.