2.  After regulation 47(2) of the Climate Change Levy (General) Regulations 2003(1) insert —

“(2A) For the purposes of this Part and paragraphs 19 and 20 of the Act, coal mine methane shall be regarded as a renewable source and not a fossil fuel (see paragraph 19(4A) of the Act(2)).”.

(1)

S.I. 2001/838, amended by S.I. 2003/604; there is another amending instrument but it is not relevant.

(2)

2000 c. 17; paragraph 19(4A) was inserted into Schedule 6 to the Act by section 126 of the Finance Act 2002 (c. 23) and has effect in relation to supplies of electricity made on or after 1st November 2003, the day appointed by the Treasury for the purposes of that section.