“accounting period” means a period which, in pursuance of any regulations under paragraph 41, is an accounting period for the purposes of the levy;

“agreement” includes any arrangement or understanding (whether or not legally enforceable), and cognate expressions shall be construed accordingly;

“appeal tribunal” means F1the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;;

“auto-generator” has the meaning given by paragraph 152;

F2“carbon price support rate commodity” means any taxable commodity other than electricity;

F2“CHPQA certificate” has the same meaning as in the Climate Change Levy (Combined Heat and Power Stations) Exemption Certificate Regulations 2001 (S.I. 2001/486);

“climate change agreement” has the meaning given by paragraph 46;

“climate change levy accounting document” has the meaning given by paragraph 143(2);

“combined heat and power station” has the meaning given by paragraph 148(1);

“the Commissioners” means the Commissioners of Customs and Excise;

“conduct” includes acts and omissions;

“electricity utility” has the meaning given by paragraph 150(2) (but see paragraph 150(4));

F2“exempt unlicensed electricity supplier” has the meaning given by paragraph 152A;

“fully exempt combined heat and power station” has the meaning given by paragraph 148(2);

“gas utility” has the meaning given by paragraph 150(3) (but see paragraph 150(4));

F2“Great Britain” includes the territorial waters of the United Kingdom so far as adjacent to Great Britain;

F3“HMRC” means Her Majesty’s Revenue and Customs;

F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

“member”, in relation to a group, shall be construed in accordance with regulations under paragraph 116;

“partly exempt combined heat and power station” has the meaning given by paragraph 148(3);

“reduced-rate supply” has the meaning given by paragraph F844(1) (which, by virtue of paragraph F944(2), has effect subject to F10paragraph 44(2A) to (2D) and F11paragraphs 45 and 45B);

“registered” means registered in the register maintained under paragraph 53(2);

“representative member”, in relation to a group, shall be construed in accordance with regulations under paragraph 116;

“resident in the United Kingdom” has the meaning given by paragraph 156;

“ship” includes hovercraft;

F2“small generating station” has the meaning given by paragraph 152B;

“special utility scheme” has the meaning given by paragraph 29(1);

“subordinate legislation” has the same meaning as in the M1Interpretation Act 1978;

“supply for charity use” shall be construed in accordance with paragraph 8;

“supply for domestic use” shall be construed in accordance with paragraphs 8 and 9;

F12“supply for use in scrap metal recycling” has the meaning given by paragraph 43A(1);

“tax credit” means a tax credit for which provision is made by tax credit regulations;

“tax credit regulations” means regulations under paragraph 62;

“tax representative”, in relation to any person, means the person who, in accordance with any regulations under paragraph 114, is for the time being that person’s tax representative for the purposes of the levy;

“taxable commodity” shall be construed in accordance with paragraph 3;

“taxable supply” shall be construed in accordance with paragraphs 2(2) and 4;

“the United Kingdom” includes the territorial waters adjacent to any part of the United Kingdom;

“utility” has the meaning given by paragraph 150(1).