The Climate Change Levy (General) (Amendment) Regulations 2003

11.  In regulation 47(2)—

(a) insert immediately before the meaning given for “declared net capacity”–

““biomass” means fuel used in a generating station of which at least 98 per cent. of the energy content is derived from plant or animal matter, or substances derived directly or indirectly therefrom (whether or not such matter or substances are waste) and includes agricultural, forestry or wood wastes or residues, sewage and energy crops (provided that such plant or animal matter is not or is not derived directly from or indirectly from fossil fuel);”;

(b) in the meaning given for “renewable sources”–

(i) insert “peat,” immediately after “other than”;

(ii) insert “(a) biomass, and (b)” between “includes” and “waste”.