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The Climate Change Levy (Use as Fuel) Regulations 2001
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- UK Statutory Instruments
- 2001 No. 1138
- Regulation 2
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2. For the purposes of paragraph 18(1) of Schedule 6 to the Finance Act 2000 (climate change levy exemption if commodity supplied for non-fuel use)—
(a)the uses of a taxable commodity that are specified in the Schedule to these Regulations are not to be taken as being uses of that commodity as fuel; and
(b)any uses of a taxable commodity that are not specified in that Schedule are specified by this paragraph as uses that are to be taken as being uses of that commodity as fuel.
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