http://www.legislation.gov.uk/uksi/2012/943/contents/made

The Climate Change Levy (General) (Amendment) Regulations 2012

Climate and weather

Metal recycling

Scrap metal licences

en

King's Printer of Acts of Parliament

2016-07-04

CLIMATE CHANGE LEVY

These Regulations, which come into force on 1st April 2012, amend the Climate Change Levy (General) Regulations 2001 (“the General Regulations”) to take account of the removal of the exemption from climate change levy (CCL) provided for in paragraph 18A(1) of Schedule 6 to the Finance Act 2000 (“the Act”) (exemption if commodity supplied for use in a recycling process for which there is a relevant competing process) and the introduction of a lower rate of CCL for such supplies (“recycling lower-rate supplies”).