The Climate Change Levy (General) (Amendment) Regulations 2013

Amendments to the Climate Change Levy (General) Regulations 2001

3.  In regulation 11 (other tax credits: entitlement)—

(a) in paragraph (1), after sub-paragraph (b), insert —

“(ba) a quantity of a carbon price support rate commodity is the subject of a deemed supply under paragraph 24A or 24B(1) of the Act but afterwards the quantity—

(i) is not used as mentioned in paragraph 24A(1)(b) or 24B(1)(b) of the Act (as the case may be), and

(ii) is removed from the site at which the station is situated or from the CHPQA site of the station (as the case may be);

(bb) after—

(i) a determination is made under Schedule 3 to these Regulations that a quantity, or a proportion of a quantity, of a carbon price support rate commodity is referable to the production of electricity, and

(ii) it is accordingly determined that the quantity or proportion of a quantity is a subject of a deemed supply under paragraph 24B of the Act,

it is determined that the quantity or proportion of a quantity was not referable to the production of electricity;

(bc) after an amount is determined to be payable by way of CCL on a deemed supply under paragraph 24A or 24B of the Act, it is determined that that amount is too high;”;

(b) in paragraph (2)—

(i) in sub-paragraph (a) after “(b)” insert “(bc)”;

(ii) at the end of sub-paragraph (a) omit “and”;

(iii) after sub-paragraph (a) insert—

“(aa) in relation to a case described by sub-paragraph (ba) of paragraph (1), the amount of CCL charged and paid on the deemed supply;

(ab) in relation to a case described by sub-paragraph (bb) of paragraph (1), the amount of CCL charged and paid on the quantity or proportion of a quantity of the commodity that has been determined as not referable to the production of electricity; and”;

(c) after paragraph (2) insert—

“(3) In sub-paragraph (ba) of paragraph (1) “CHPQA site” has the meaning given in paragraph 24B(7) of the Act.”.

(1)

Paragraphs 24A and 24B were inserted by the resolution referred to in footnote (b) above.