The Climate Change Levy (General) (Amendment) Regulations 2003
1These Regulations may be cited as the Climate Change Levy...
2The Climate Change Levy (General) Regulations 2001 are amended as...
3In regulation 2(1), substitute “the Schedules” for “the Schedule” and...
4In regulations 5(1)(b), 8(g), 12(1), 12(2), 27(3)(b), 33, 34(3), 35(3),...
5In regulation 6A in the meaning given for “transitional accounting...
6In regulations 6D(2)(a) and 6E(1)(e), substitute “transitional accounting period” for...
7In regulation 6E(1)(d), insert “accounting period” immediately after “transitional”.
8Insert after regulation 8(c)— (ca) any record required by or...
9Renumber regulation 46(1) as regulation 46 and insert after the...
10Omit regulations 46(2), 46(3) and 46(4).
11In regulation 47(2)— (a) insert immediately before the meaning given...
12In regulations 47(3) and 47(9), insert “biomass or” immediately before...
13Insert after regulation 47(5)— (5A) Where the renewable sources used...
14Omit regulation 47(14).
15Insert after regulation 48(1)— (1A) The relevant Authority must only...
16Insert after regulation 48(3)— (4) The relevant Authority need not...
17Substitute for “the relevant levy exemption certificates” in regulations 49(4)(a)(iii)...
18Substitute “Renewables LEC” for “LEC” in regulations 48(2), 48(3), 49(1)...
19Insert after Part IV— PART IV(A) Combined heat and power...
20Insert immediately after regulation 60(1)(h)— (ha) regulation 51B(5);
21Renumber the existing Schedule “Schedule 1”.
22Insert as Schedule 2— SCHEDULE 2 The CHP Relief Condition...

2003 No. 604

CLIMATE CHANGE LEVY

The Climate Change Levy (General) (Amendment) Regulations 2003

Made

Laid before the House of Commons

Coming into force

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 30 of and Schedule 6 paragraphs 19, 20A, 22, 41, 125, 146 and 149A to the Finance Act 20001, hereby make the following Regulations: