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The Climate Change Levy (General) (Amendment) Regulations 2012
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- UK Statutory Instruments
- 2012 No. 943
- Regulation 10
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Amendments to the Climate Change Levy (General) Regulations 2001
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10. In regulation 35 (delivery of supplier certificates)—
(a)in paragraph (1) before “a reduced-rate” insert “ a recycling lower-rate or”;
(b)for sub-paragraph (2)(a) substitute—
“(a)represent (as the case may be) that the supply (or a quantified part of it)—
(i)meets the requirements of a reduced-rate supply in paragraph 44(1) of the Act (reduced-rate for supplies covered by climate change agreements), or
(ii)is for use in scrap metal recycling, within the meaning of paragraph 43A(1) of the Act (supplies for use in scrap metal recycling),”;
(c)in paragraph (3) after “reduced-rate-supply” insert “or is for use in scrap metal recycling”.
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