The Climate Change Levy (General) Regulations 2001

• (8) For the purposes of sub-paragraph (7), the extent to which the supplier certificate was incorrect must be allocated to supplies in reverse chronological order (about which see sub-paragraph (6)).Any supplies then deemed to be made under paragraph 24(3) or 43B(2) of the Act are treated as taking place at the time of the review in question under sub-paragraph (1).

• (9) But the Commissioners may exempt the recipient from any consequential requirement to be registered if the following conditions and requirements are satisfied (for registration, see paragraphs 24(3), 40 , 43B(2)(a) and 53(1) of the Act).

• (9A) First, the recipient must not otherwise be a registrable person (for registrable, see regulation 2(1)).

• (9B) Secondly, the recipient must deliver a relevant written application to the Commissioners within 30 days starting from the day after compliance with sub-paragraph (1).

• (9C) That application must include notification of the following—

• (a) the type and quantity of taxable commodity so deemed to be supplied by the recipient under paragraph 24(3) or 43B(2) of the Act,

• (b) the amount of CCL payable by the recipient as a result, and

• (c) the number of such payments the recipient anticipates having to make annually.

• (9D) Thirdly, the recipient must pay the CCL due on those supplies to the Commissioners no later than the 30th day after the one on which the approval decision is delivered.

• (9E) If the Commissioners do not exempt the recipient but sub-paragraphs (9A), (9B) and (9C) are satisfied, the 30 days for notifying registrability starts on the day the refusal decision is delivered (for notifying registrability, see regulations 2(5) and 20(a) of the Climate Change Levy (Registration and Miscellaneous Provisions) Regulations 2001).

• (9F) Exemption from registration under sub-paragraph (9) applies only in relation to the consequential requirement mentioned there in relation to sub-paragraphs (7) and (8).Such exemption may be of limited duration and revoked by the Commissioners at any time.

• (9G) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (10) If the recipient does not review the accuracy of the supplier certificate in accordance with sub-paragraph (1), and the certificate was (or remains) incorrect, paragraph 101 of the Act shall apply accordingly (civil penalty for incorrect certification, etc. subject to reasonable excuse).

• (11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Tax credits for recipient

6

• (1) The recipient in each of the following cases is entitled to a tax credit in respect of any relevant amount of CCL charged on the supply in question (subject to paragraph 5(5) and the other provisions of this Schedule including those provisions relating to the making of a relevant claim to the Commissioners)—

• (a) after a taxable supply has been made, there is such a change in circumstances or any person’s intentions that, if the changed circumstances or intentions had existed at the time the supply was made, the supply would not have been a taxable supply;

• (b) after a supply of a taxable commodity is made on the basis that it is a taxable supply, it is determined that the supply was not (to any extent) a taxable supply;

• (c) after a taxable supply has been made on the basis that it was not ... a reduced-rate supply, it is determined that the supply was (to any extent) ... a ... reduced-rate supply;

• (ca) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (e) after a charge to CCL has arisen on a supply of a taxable commodity (“the original commodity”) to a person who uses the commodity supplied in producing taxable commodities primarily for his own consumption, that person makes supplies of any of the commodities in whose production he has used the original commodity.

• (2) In sub-paragraph (1), “relevant amount of CCL” refers to the difference between—

• (a) the amount of CCL that ought to have been charged by or under the Act at the time of supply had the supplier certificate been correct, and

• (b) the amount of CCL that the supplier accounted for (or ought to have accounted for) on the basis of the incorrect supplier certificate.

7

A tax credit shall only arise under paragraph 6 if a claim is made by the recipient acting in accordance with paragraph 8 or 9, as the case requires.

8

• (1) Subject to sub-paragraph (4), the recipient shall claim any such tax credit—

• (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (b) by bringing it into account when he is accounting for CCL due from him for any accounting period ....

• (2) Accordingly, in the case of a claim under sub-paragraph (1)(b)—

• (a) the requirements of regulation 5 (content of returns), regulation 6 (payment of CCL) and regulation 7 (CCL accounts) apply subject to sub-paragraph (1)(b); but

• (b) sub-paragraph (1)(b) applies subject to regulation 27 (corrections) and regulation 28 (corrections not exceeding £50,000).

• (3) A claim subject to sub-paragraphs (1) and (2) shall be regarded as a claim for repayment of CCL for the purposes of paragraph 64 of the Act (supplemental provisions about repayments, etc.) (and see sub-paragraph (4)).

• (4) Where the total tax credit claimed by a recipient exceeds the total of any CCL due from him for the accounting period in question, ... the Commissioners shall repay to him an amount equal to the excess (but see regulations 29 and 30).

• (5) Given the provision made by paragraph 62(4) of the Act, this paragraph has effect subject to paragraph 64 of the Act (application of supplemental provisions about repayments: 4 year time limit, unjust enrichment, etc.).

• (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9

• (1) Where the recipient is not registrable or is exempt from registration (see paragraph 5(9)), the Commissioners shall repay to him the amount of the tax credit if they are satisfied that he has made a proper claim to them in writing for this purpose.

• (2) A recipient making a claim under sub-paragraph (1) must furnish to the Commissioners full particulars in relation to the tax credit claimed, including (but not limited to)—

• (a) any relevant supplier certificate on the basis of which the relevant CCL was accounted for by the supplier;

• (b) any relevant analysis document supporting any such supplier certificate;

• (c) the amount of the CCL in question and the date and manner of its payment to the Commissioners whether by the recipient, the supplier or otherwise;

• (d) the circumstances, events, records and documentary or other evidence by virtue of which the recipient claims that any relevant entitlement to a tax credit arises;

• (e) the period of time by reference to which the recipient consumed the relevant taxable commodity or was supplied with the relevant taxable commodity by the supplier to whom he delivered the relevant supplier certificate; and

• (f) any matter, item or particular in any way relevant to the question whether or not a tax credit arises under this Schedule in favour of the recipient.

• (3) Where the Commissioners are satisfied that a person who has made a claim in accordance with sub-paragraphs (1) and (2) is entitled to a tax credit and that he has not previously had the benefit of that credit, they shall repay to him an amount equal to the credit (but see regulations 29 and 30).

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (5) Given the provision made by paragraph 62(4) of the Act, this regulation has effect subject to paragraph 64 of the Act (application of supplemental provisions about repayments: 4 year time limit, unjust enrichment, etc.).

• (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10

If and to the extent that they may be relevant for the purposes of this Schedule, regulations 19 to 25 (unjust enrichment: reimbursement arrangements to be disregarded) shall apply in relation to a tax credit provided for by this Schedule as if—

• (a) the reference in regulation 19 to “claim” included a claim made under this Schedule; and

• (b) the references in those regulations to “(recipient)” or “(recipients)” were not present.

11

No tax credit shall arise under Part II of these Regulations where provision for a tax credit is made in this Schedule.

Miscellaneous

12

• (1) The recipient may deliver to the supplier a further certificate updating the information in the original supplier certificate in the light of actual or anticipated events.

• (1A) The recipient must deliver to the supplier a further certificate updating the information in the original supplier certificate where the recipient’s entitlement to claim relief is affected by any change to the CCL relief formula.

• (1B) The further certificate referred to in sub-paragraph (1A) must be delivered to the supplier no later than the date on which the recipient’s first annual review following the change in the CCL relief formula must be completed.

• (1C) For the purpose of sub-paragraph (1B), “annual review” means the review required by paragraph 5(1) in relation to the original supplier certificate.

• (1D) If the recipient is required to deliver a further certificate in accordance with sub-paragraph (1A) and fails to do so within the time limit specified in sub-paragraph (1B), paragraph 101 of the Act shall apply accordingly (civil penalties: incorrect certificates).

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) The supplier shall then apply the CCL relief percentage to any supplies he makes to which the updated supplier certificate relates and may, for this purpose, rely on the relevant recipient’s relief percentage as updated.

• (4) Paragraphs 5 (compulsory updates) and 6 (recipient’s tax credits) have effect subject to any updates made by the recipient under this paragraph.

• (5) Any provision of these Regulations, including this Schedule, that applies to or in relation to a supplier certificate shall apply to or in relation to such a supplier certificate as updated under this paragraph.

13

• (1) Where a recipient changes supplier, any supplier certificate delivered to any earlier supplier (and any supporting analysis document) shall not have effect in relation to supplies from the later supplier.

• (1A) Where a supplier changes under paragraph (1) without the recipient’s active participation and the supplier certificate and supporting analysis document are transferred to the later supplier—

• (a) continuity is preserved for all CCL purposes in relation to the change, and

• (b) the certificate and document are deemed to have been originally given by the recipient to that later supplier.

If there is no such transfer, the supplier certificate and supporting analysis document shall not have effect in relation to supplies from the later supplier.

• (2) In the case of sub-paragraph (1) or if continuity is not preserved in the case of sub-paragraph (1A), paragraphs 5 to 11 shall apply in relation to the combined effect of the supplier certificate the recipient delivered to the earlier supplier and the supplier certificate he delivers to the later supplier.

14

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15

A recipient who delivers a supplier certificate shall—

• (a) retain a copy for a period of six years starting with the time of supply of the final supply to which it relates,

• (b) retain any relevant analysis document for a period of six years starting with the time of supply of the final supply to which it relates, and

• (c) make a copy of any such certificate and analysis document available to the Commissioners on request.

Signed

M. J. Eland — Commissioner of Customs and Excise — 9th March 2001

Explanatory note

(This note is not part of the Regulations)

1 These Regulations make further provision for climate change levy (CCL) following the Climate Change Levy (Registration and Miscellaneous Provisions) Regulations 2001[^f00013]. These Regulations have effect from the introduction of CCL on 1st April 2001.

2 The provision made for things like payment and record-keeping echo those in force for other taxes and duties administered by Customs and Excise. Accordingly regulations 3 to 6 require relevant traders to make returns and pay the CCL due from them in accordance with their allocated accounting periods (usually quarterly). Regulations 7 to 9 require the traders to keep proper records for up to six years. Regulations 10 to 33 provide mechanisms for adjusting, correcting or properly establishing the amount of CCL paid or due.

3 Regulations 34 to 39, 43 and the Schedule provide for the administration of CCL exclusions, exemptions and lower rates. Customers must certify entitlement as necessary and calculate the proportional reduction in the CCL due. Suppliers can then act on this information to calculate the appropriate reduction in the CCL they must pay to Customs. Both customers and suppliers must provide Customs with relevant data. The customer is responsible for periodically reviewing the reduction claimed and making the necessary adjustments or corrections. The customer must therefore keep proper records.

4 Supplies for the production of a range of commodities is exempt from CCL[^f00014]. Regulation 40 provides a non-exhaustive list of those activities that are too remote from the production process to qualify for the exemption.

5 Regulations 41, 42 and 45 avoid a double charge to CCL and facilitate the enjoyment of the half-rate[^f00015] and reduced-rate[^f00016] of CCL. In each case a mischief would otherwise arise because of a supply made by or to an electricity supplier whose purchases of taxable commodities are not generally exempt from CCL.

6 Regulation 44 enables solid fuel and LPG to be delivered for storage away from a facility covered by a climate change agreement without loss of the reduced-rate of CCL.

7 Regulations 47 and 48 prescribe the initial generation and certification requirements on which the exemption for renewable source electricity[^f00017] depends. Regulations 49 to 51 prescribe the continuing and other administrative requirements for that exemption. The Gas and Electricity Markets Authority and the Director General of Electricity Supply for Northern Ireland have a significant regulatory role to play starting from before the electricity is generated and only ending well after it has been consumed.

8 Regulation 52 ensures that producers of electricity in large scale hydro generating stations or nuclear power stations do not escape CCL if they consume any of that electricity themselves.

9 Regulation 53 prescribes limits above which a person is not a small-scale user of electricity or gas. This affects the frequency with which a supplier must issue a climate change levy accounting document to that person[^f00018].

10 Regulation 54 makes provision for the early termination of a special utility scheme (a scheme for determining when supplies of electricity or gas take place)[^f00019].

11 Regulations 55 to 59 again echo older provisions in force for other taxes and duties. They relate to representation in the case of death, incapacity or insolvency and the transfer of a business as a going concern.

12 A breach of these Regulations may lead to a penalty under regulation 60 or, in certain cases, under Schedule 6 to the Finance Act 2000.

13 Regulation 61 is included to allow the levying of distress for the recovery of CCL[^f00020].

Footnotes

[^f00001]: 2000 c. 17; paragraph 147 of Schedule 6 to the Finance Act 2000 provides that “the Commissioners” means the Commissioners of Customs and Excise in that Schedule.

[^f00002]: 1997 c. 16.

[^f00003]: 1988 c. 1.

[^f00004]: No other relevant regulation on the day these Regulations are made.

[^f00008]: 1976 c. 76.

[^f00009]: 1990 c. 43.

[^f00010]: 1995 c. 25.

[^f00011]: At the time of making these Regulations paragraph 88 of Schedule 22 to the Environment Act 1995 has not yet been brought into force, but is to be treated as if it had been in this regulation.

[^f00012]: S.I. 1997/1431; no relevant amendments.

[^f00013]: S.I. 2001/7.

[^f00014]: Paragraphs 13 and 14(1) of Schedule 6 to the Finance Act 2000 (c. 17).

[^f00015]: Paragraph 43 of Schedule 6 to the Finance Act 2000.

[^f00016]: Paragraph 44 of Schedule 6 to the Finance Act 2000.

[^f00017]: Paragraphs 19 and 20 of Schedule 6 to the Finance Act 2000.

[^f00018]: Paragraph 27 of Schedule 6 to the Finance Act 2000.

[^f00019]: Paragraph 29 of Schedule 6 to the Finance Act 2000.

[^f00020]: CCL is made a “relevant tax” for the purposes of S.I. 1997/1431. For enforcement by diligence in Scotland, see section 52 of the Finance Act 1997 (c. 16) as amended by paragraph 7 of Schedule 7 to the Finance Act 2000.

Editorial notes

[^key-07de526e536771303b6dd63b3ddc4d4e]: Reg. 1 in force at 1.4.2001, see reg. 1

[^key-99e284e1954ef5fca9a79e827b38b036]: Reg. 2 in force at 1.4.2001, see reg. 1

[^key-3adfb618b0c1610daab3cff2ef889869]: Reg. 3 in force at 1.4.2001, see reg. 1

[^key-55f239326cf48aa3b2bdcb46537489e1]: Reg. 4 in force at 1.4.2001, see reg. 1

[^key-f423652aab19eb169ff85505054d17a2]: Reg. 5 in force at 1.4.2001, see reg. 1

[^key-c3e7d21e6c2048417e2a8d952933d708]: Reg. 6 in force at 1.4.2001, see reg. 1

[^key-c1556c21c0d7ad5b904fc4f89298c83f]: Reg. 7 in force at 1.4.2001, see reg. 1

[^key-6fb8704d9f9cb53ce6cc0beca321d919]: Reg. 8 in force at 1.4.2001, see reg. 1

[^key-7b91cda556c33a04f3871ed07d411388]: Reg. 9 in force at 1.4.2001, see reg. 1

[^key-a424d1e23d04c088b790cb51c14929fd]: Reg. 10 in force at 1.4.2001, see reg. 1

[^key-2b59850c2216f4d4e98a339f8dd3811d]: Reg. 11 in force at 1.4.2001, see reg. 1

[^key-28cdbf9ada42c758b64cd7f12ec1891f]: Reg. 12 in force at 1.4.2001, see reg. 1

[^key-983e9c70f356e8dd1028cdffcf0939bd]: Reg. 13 in force at 1.4.2001, see reg. 1

[^key-71dc41751cda9f054092ccb508bee260]: Reg. 14 in force at 1.4.2001, see reg. 1

[^key-d0cf014ec15c0ffa554d5e949a57ef1d]: Reg. 15 in force at 1.4.2001, see reg. 1

[^key-6f78952ae32752809afd12a09313c761]: Reg. 16 in force at 1.4.2001, see reg. 1

[^key-6b2b70a0061f0e042f12beed5769d4b1]: Reg. 17 in force at 1.4.2001, see reg. 1

[^key-1ae105455c035ee507808683657ee088]: Reg. 18 in force at 1.4.2001, see reg. 1

[^key-ba14a52a33cd7b54dbe946db5be529fc]: Reg. 19 in force at 1.4.2001, see reg. 1

[^key-c1da3b9c5ed1b116448f08a7df5d5fc6]: Reg. 20 in force at 1.4.2001, see reg. 1

[^key-1c4c405052e0142c9b2eacbd6d8c7259]: Reg. 21 in force at 1.4.2001, see reg. 1

[^key-118fc2bb9f262fd1f69e551c3e885e2a]: Reg. 22 in force at 1.4.2001, see reg. 1

[^key-b67367eef27c2cdb98f85d35d9c3d5b3]: Reg. 23 in force at 1.4.2001, see reg. 1

[^key-ba99946fc614914f7f490c0e9dc3cf87]: Reg. 24 in force at 1.4.2001, see reg. 1

[^key-b844578974ed312ed1a5df3b4f25f9ec]: Reg. 25 in force at 1.4.2001, see reg. 1

[^key-a7292f10a3463b1de7e67ff34f7975e9]: Reg. 26 in force at 1.4.2001, see reg. 1

[^key-7fbd37e16cb6b299cf39a723dca07484]: Reg. 27 in force at 1.4.2001, see reg. 1

[^key-9e4c0088f87555b581f11ac62848a162]: Reg. 28 in force at 1.4.2001, see reg. 1

[^key-248414b53ca5325d39f9cf4e43e062ce]: Reg. 29 in force at 1.4.2001, see reg. 1

[^key-2a2d65cd5a0c2dbad776ef7b371a4281]: Reg. 30 in force at 1.4.2001, see reg. 1

[^key-9f0679d03d965a13fa0643de621ce2f3]: Reg. 31 in force at 1.4.2001, see reg. 1

[^key-edb619c9ce2a76e8d1a49be6cc7f0871]: Reg. 32 in force at 1.4.2001, see reg. 1

[^key-5feb0ca5ac84faeeafd429de5097c461]: Reg. 33 in force at 1.4.2001, see reg. 1

[^key-813f042c8d7fbb60f458a46acaea55e9]: Reg. 34 in force at 1.4.2001, see reg. 1

[^key-aad03afb14501985ecce182e6b5ea0c9]: Reg. 35 in force at 1.4.2001, see reg. 1

[^key-3ba7d8c6de4e7bdf158023b91c506b43]: Reg. 36 in force at 1.4.2001, see reg. 1

[^key-e52005f8609a7d96bc75068558634c99]: Reg. 37 in force at 1.4.2001, see reg. 1

[^key-17198eebd2f1924e3ce8a6cd5c68e722]: Reg. 38 in force at 1.4.2001, see reg. 1

[^key-6db8ecc67ba96b52df6e1a7e96432e8a]: Reg. 39 in force at 1.4.2001, see reg. 1

[^key-a50f3a9695c5cde94ef4b17b9f78cadd]: Reg. 40 in force at 1.4.2001, see reg. 1

[^key-7e64bc83e9bb4718e56ab2247b006477]: Reg. 41 in force at 1.4.2001, see reg. 1

[^key-fab550ad94faf078229e361e8c259fa2]: Reg. 43 in force at 1.4.2001, see reg. 1

[^key-54bf56ead9128ad0ad5fb05614745f3c]: Reg. 44 in force at 1.4.2001, see reg. 1

[^key-a4cca363e778ecda55f1c212337dbcf6]: Reg. 45 in force at 1.4.2001, see reg. 1

[^key-9a7b032ff5e64ee14e27d4c3ac45733d]: Reg. 46 in force at 1.4.2001, see reg. 1

[^key-7f531c449f4ea9aff568d9baf0eeecbe]: Reg. 47 in force at 1.4.2001, see reg. 1

[^key-988e249a4951dda0f25a1f67a6cff159]: Reg. 48 in force at 1.4.2001, see reg. 1

[^key-fc5f693e78b9d3dba4ffcb9b5bd4ecb0]: Reg. 49 in force at 1.4.2001, see reg. 1

[^key-1a89be605677723750e1c17ecdb12a13]: Reg. 50 in force at 1.4.2001, see reg. 1

[^key-14911bcd2f7fd29699016cf2440f92e8]: Reg. 51 in force at 1.4.2001, see reg. 1

[^key-9afa434011fe49a8efcb74f44e1afc9c]: Reg. 52 in force at 1.4.2001, see reg. 1

[^key-07ac8795895102764f62357af2375035]: Reg. 53 in force at 1.4.2001, see reg. 1

[^key-3c6b8f1bffc0dcdc5cf7854f87888793]: Reg. 54 in force at 1.4.2001, see reg. 1

[^key-4069c992351597c25e05344875112d95]: Reg. 55 in force at 1.4.2001, see reg. 1

[^key-58bf3f3e0e157b7084f7a21216a1942f]: Reg. 56 in force at 1.4.2001, see reg. 1

[^key-ed2913ce05947b95261a541ffdb66bd7]: Reg. 57 in force at 1.4.2001, see reg. 1

[^key-bcaf085c70d14339b0c190b6207a5a6e]: Reg. 58 in force at 1.4.2001, see reg. 1

[^key-00ba3dec8ae5253077e9fd3bbf3cc5c4]: Reg. 59 in force at 1.4.2001, see reg. 1

[^key-8db1e34dd4712513bbce1e91d47fe546]: Reg. 60 in force at 1.4.2001, see reg. 1

[^key-3ad3a02d5abf0e2703c51041541ddaa3]: Reg. 61 in force at 1.4.2001, see reg. 1

[^key-d5c1e8c96f84506cf35c3cdb7c16d9fd]: Sch. para. 1 in force at 1.4.2001, see reg. 1

[^key-00110570cca81e69caf827aa8f61267b]: Sch. para. 2 in force at 1.4.2001, see reg. 1

[^key-cbf6f90102e99184b6ca0443d815fdda]: Sch. para. 3 in force at 1.4.2001, see reg. 1

[^key-02121d9648362352b6213a3a3a533d65]: Sch. para. 4 in force at 1.4.2001, see reg. 1

[^key-465c18fd52531d3b8bfe7380f3c3ef15]: Sch. para. 5 in force at 1.4.2001, see reg. 1

[^key-b5fd5244d09bb973e8fed859601ceb35]: Sch. para. 6 in force at 1.4.2001, see reg. 1

[^key-ce1dd78c116e1ce00720ec27db4ee8d1]: Sch. para. 7 in force at 1.4.2001, see reg. 1

[^key-8d327314dd3e68a99f663027aa10b63f]: Sch. para. 8 in force at 1.4.2001, see reg. 1

[^key-c499a25deb92283649cca7caed764f64]: Sch. para. 9 in force at 1.4.2001, see reg. 1

[^key-cef4ba684d1b498934a7f7437531c8cc]: Sch. para. 10 in force at 1.4.2001, see reg. 1

[^key-e13be2548bb79079506ae186204b036c]: Sch. para. 11 in force at 1.4.2001, see reg. 1

[^key-77739cf45150a426445e129fca66c854]: Sch. para. 12 in force at 1.4.2001, see reg. 1

[^key-1c8527ab333390753c04b305a2b11ad6]: Sch. para. 13 in force at 1.4.2001, see reg. 1

[^key-8408b428ae9e55b25e4ca0a5c2806db3]: Sch. para. 15 in force at 1.4.2001, see reg. 1

[^key-a847c1b9d28d10c955d2fdace582a5df]: Regs. 6A-6G inserted (1.6.2002) by The Climate Change Levy (General) (Amendment) Regulations 2002 (S.I. 2002/1152), regs. 1, 2

[^key-803aa9fa3f649411679cf9cd7eb6114a]: Pt. 4A inserted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 19

[^key-2c7032ed1f87f50bf5689739fe8f23c8]: Sch. renumbered as Sch. 1 (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 21

[^key-f3cb6bc7255d69dc9071b63c5e2b2556]: Sch. 2 inserted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 22

[^key-3cd982c60cdadf316dff257d3cbc5934]: Words in reg. 2(1) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 3

[^key-a783de4dc1c712568ff7f863ec77dab9]: Words in reg. 2(1) omitted (1.4.2003) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 3

[^key-1e34f1473cc7634e73480714919ba52c]: Words in reg. 6A substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 5

[^key-d6acb73b91c3cb67a6763126b554f89f]: Words in reg. 6D(2)(a) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 6

[^M_F_0a56e137-e869-408d-c66c-bb9231e8b850]: Words in reg. 6E(1)(e) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 6

[^M_F_cb98efa8-49d3-45b9-e2b6-5402be92ee95]: Words in reg. 6E(1)(d) inserted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 7

[^key-0884c4c3e1c74577a709f403e4582b8f]: Reg. 8(ca) inserted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 8

[^key-e3dd166420646a11495e488c4ae2eecb]: Words in reg. 8(g) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 4

[^key-2e6dd834efabccb5c8fd71b94b4aecf1]: Words in reg. 12(1) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 4

[^key-d22563f5f32dd0551973d83766fc1d13]: Words in reg. 12(2) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 4

[^key-e3d86cebf5d173d9161fae9471996acc]: Words in reg. 27(3)(b) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 4

[^key-699504bf0fb613c9d89c65c4133dd18a]: Words in reg. 33 substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 4

[^key-946cfe2d2e4a645ff9d75794ecc477af]: Words in reg. 34(3) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 4

[^key-23e0c2c058e7b3450c40e8aa0e6585c5]: Words in reg. 35(3) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 4

[^key-7e2a044d8a16126f0556875d66dfbfd6]: Words in reg. 36(3) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 4

[^key-eae808ee5d7422152fe7e05dc55046ad]: Words in reg. 38(1) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 4

[^key-aed890644d40ced50562aed64cd99784]: Words in reg. 38(3) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 4

[^key-bf056d907a54e032be31165635554f09]: Words in reg. 39(2) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 4

[^key-36bc5a460068e628f7edfdb8fd88c0a9]: Words in reg. 43(4) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 4

[^key-682fcfe7533bc1f35472da130858e7dc]: Reg. 46(2)-(4) omitted and reg. 46(1) renumbered as reg. 46 (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 9, 10

[^key-703ebdbafa3f6dd5bb0f692223fcc177]: Words in reg. 46 inserted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 9

[^key-0f185c18fc02b075e97fdfdae1876e9f]: Reg. 47(5A) inserted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 13

[^key-e4641bb76283902029fb6bb8c8f65dc8]: Words in reg. 47(2) inserted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 11(a)

[^key-43e349fdbde9e066742a2877d8b0ad66]: Word in reg. 47(2) inserted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 11(b)(i)

[^key-3cbb9a23a387992ff0e98f1b6261dcee]: Words in reg. 47(2) inserted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 11(b)(ii)

[^key-cf2340ade590a85e8cd35f03cc98d95f]: Words in reg. 47(3) inserted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 12

[^key-19048b7c4949ca155095f87bac4421ae]: Words in reg. 47(9) inserted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 12

[^key-0f1aeb789857760c9e20eb74019c8182]: Reg. 47(14) omitted (1.4.2003) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 14

[^key-07606c2f1fe91e3dcd7e29b3ad5014f9]: Reg. 48(1A)(1B) inserted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 15

[^key-1de3ce0eea3d14fc1c6644c362926b63]: Reg. 48(4)-(6) inserted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 16

[^key-620ac7163b38135b95868aca5a1cc491]: Words in reg. 48(2) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 18

[^key-f88775ab256466e6c0160f907409783f]: Words in reg. 48(3) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 18

[^key-0b0fb0134add2d40fafedde5b4fbb913]: Words in reg. 49(1) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 18

[^key-a67af6ba931cbebd18efcb442281b620]: Words in reg. 49(3) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 18

[^key-3050530777d07afb787d7d2d16d0b0ec]: Words in reg. 49(4)(a)(iii) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 17

[^key-c5a0e3923c5c918ce31941aecfb5e43d]: Words in reg. 49(4)(b)(iii) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 17

[^key-0eec785dccda9b8ca6251fa2eb5929cd]: Words in reg. 59(2)(b) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 4

[^key-0567c2acdf3c307a385e5cfa2504a868]: Words in reg. 60(1)(h) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 4

[^key-de08fe5003c3db83be1a50f809113f8f]: Reg. 60(1)(ha)(hb) inserted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 20

[^key-f34b78bf533d50b7825bbe2fe1936ff8]: Words in reg. 2(1) inserted (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 2 (with reg. 6)

[^key-27d26576817083ec8566d265bf047fec]: Words in reg. 34(1)(a) substituted (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 4 (with reg. 6)

[^key-17ef6f53a82a70990d703a5045dc100b]: Reg. 51A renumbered as reg. 51A(1) (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 7(1) (with reg. 6)

[^key-c4bc84c231a1568d45801f175a4c2fc6]: Reg. 51A(2) inserted (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 7(2) (with reg. 6)

[^key-bdf07cef582e1037b657d8691d9c668d]: Reg. 51B(1) substituted (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 7(3) (with reg. 6)

[^key-7b551ba812d0695d33a23e44806e3717]: Words in reg. 51B(5) substituted (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 7(4) (with reg. 6)

[^key-276f5f71c8986b497d6034d4a10d404c]: Reg. 51B(6) substituted (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 7(5) (with reg. 6)

[^key-40a44ccadd3e50da28d3162151498b8a]: Words in reg. 51B(8) added (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 7(6) (with reg. 6)

[^key-688ffc15024b6b99b9bbfc9f951216b7]: Reg. 51C(4)(h) omitted (22.7.2005) by virtue of The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 7(7) (with reg. 6)

[^key-059c00b5dd1085724d059a7deb11a209]: Sch. 1 paras. 9A-9C inserted (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 5(m) (with reg. 6)

[^key-22cc2bdb4491d64b52ac0d634d3ab018]: Sch. 1 para. 16 inserted (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 5(r) (with reg. 6)

[^key-6b1e3a5e04490928550d6a2f68ff7338]: Sch. 1 para. 8(1)(a) omitted (22.7.2005) by virtue of The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 5(g) (with reg. 6)

[^key-d9f9b4a0cfd3c48dafbfbe2231d4b65a]: Sch. 1 para. 8(6) omitted (22.7.2005) by virtue of The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 5(j) (with reg. 6)

[^key-3e3c7b9b26155d9fb1f868b4fa53df36]: Words in Sch. 1 para. 9(1) substituted (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 5(k) (with reg. 6)

[^key-d5c7c492b84db72651b2cea172286dec]: Sch. 1 para. 9(4) revoked (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 5(l) (with reg. 6)

[^key-76df47dd29210234d1bd2ba048068f54]: Word in Sch. 1 para. 12(1) substituted (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 5(n) (with reg. 6)

[^key-eb98bcee080d8f5edc3e5e27f7644fa2]: Sch. 1 para. 12(2) omitted (22.7.2005) by virtue of The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 5(o) (with reg. 6)

[^key-32afffb8a37653222e459da4b79df708]: Words in Sch. 1 para. 13(2) substituted (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 5(q) (with reg. 6)

[^key-8384b861d445d967a49f2671ac6b0a86]: Sch. 1 para. 5(6)-(9G) substituted for Sch. 1 para. 5(6)-(9) (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 5(e) (with reg. 6)

[^key-861267300a0fda1b0aa7e402da0f0ef8]: Sch. 1 para. 13(1A) inserted (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 5(p) (with reg. 6)

[^key-fa2b8902f1fee315201c1a4065d78c8f]: Sch. 1 para. 9(6) revoked (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 5(l) (with reg. 6)

[^key-5c4282de706863734cd691c8030e68bb]: Words in Sch. 1 para. 2 substituted (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 5(b)(i) (with reg. 6)

[^key-62d0bbe50abd23483da95f71d2f042b9]: Sch. 1 para. 5 heading substituted (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 5(c) (with reg. 6)

[^key-7e4ec1730e1f7af9c2922d3e79bbadad]: Words in Sch. 1 para. 5(3) added (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 5(d) (with reg. 6)

[^key-b8b6f3fb7273d63334f9a547056b63f2]: Sch. 1 para. 6 heading substituted (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 5(f) (with reg. 6)

[^key-5ecdced3f4c6ef873aad2a2bfab00fa5]: Words in Sch. 1 para. 8(1)(b) omitted (22.7.2005) by virtue of The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 5(h) (with reg. 6)

[^key-5690b62405a4bd9ee3512f7346243387]: Words in Sch. 1 para. 8(4) omitted (22.7.2005) by virtue of The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 5(i) (with reg. 6)

[^key-0a690672f1d67a214c15caf3b807fe86]: Words in Sch. 2 para. 3(4) substituted (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 7(8) (with reg. 6)

[^key-b654cebbc7f11ea7a7d9d81d7e01072a]: Sch. 2 para. 8(1) substituted (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 7(9) (with reg. 6)

[^key-23c41b7fd2e1c4ed5d4bbaa0aaafa28a]: Word in Sch. 2 para. 8(2) substituted (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 7(10) (with reg. 6)

[^key-9a5aa86c795b9abb52e2a640a783cda6]: Word in Sch. 2 para. 8(3) substituted (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 7(10) (with reg. 6)

[^key-32ed535efc9070214f72be731423dbc0]: Sch. 2 para. 11(8) inserted (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 7(11) (with reg. 6)

[^key-02158773cdf4906b15c1a3209bbf6b37]: Words in reg. 2(1) omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 1

[^key-4c92e89c5307b368f0030f85382bcc05]: Words in reg. 5(1)(b) substituted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 2

[^key-075892ed1946e530871999bd8005def6]: Words in reg. 8(c)(ii) omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 3

[^key-dc016a70c769c4e5b6cf4ab4567cae03]: Word in reg. 11(1)(c) substituted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 4

[^key-da6ae15d8ac6eb5094a5840a1ebe9f7c]: Words in reg. 11(1)(c) omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 4

[^key-39f3f6d5abaf06d002bedbac491f9657]: Word in reg. 11(2)(a) omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 6

[^key-5c27c71030df20cd956d2236208c5bcd]: Reg. 11(1)(d) omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 5

[^key-92b961540a68ebaaaa39cbb0a48631d8]: Word in reg. 12(1) omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 7

[^key-0ff74b51dcdd66580946feef1179820b]: Word in reg. 33 heading omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 8

[^key-84013b8c47c14ef1da8d7ac50c0530c6]: Word in reg. 33 omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 8

[^key-82b3e4e9c5f98e01b1a831d97e203486]: Words in reg. 34(1) omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 10

[^key-5491222b25bf05537b86ef1cb187c044]: Word in reg. 34(1) substituted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 10

[^key-ed0f2cb1cc1017c6db31d5d3345836ee]: Word in Pt. 3 heading omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 9

[^key-274f4efe3b654d070dc8fa9320bb390a]: Word in reg. 35(1) substituted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 11

[^key-8305bc4786666a2a24167477cbad8b86]: Words in reg. 35(1) omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 12

[^key-2927f302bc600184b65d027414aef2a9]: Word in reg. 35(1) substituted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 12

[^key-a0da24c23568f5cc4cad0d0e0a935033]: Word in reg. 35(3) substituted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 14

[^key-6ee901a7dddfb04ba27580ec4783a3e9]: Reg. 35(4)-(9) omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 15

[^key-ba40c2a8cfe9077c0562f24544542625]: Words in reg. 36(1) omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 16

[^key-310dad827c9416c4ae4a65bdc7a52e1f]: Word in reg. 36(1) substituted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 16

[^key-ca95ebc547adf1f0bc0b9994d388327f]: Words in reg. 37(1) omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 17

[^key-5f3ff8d0632f482c5dfeaef2e9b24f6c]: Words in reg. 38(1)(b) substituted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 18

[^key-2397b2c7723f7762229d1c987160a4d2]: Reg. 42 omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 19

[^key-150a120db8e7f78d2d9cacab5f78f05c]: Words in reg. 47(2) omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 20

[^key-af4fa83997bf7679d4c6f3f1071b34ab]: Reg. 48(1B) omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 21

[^key-b2697f5b2192cdf42b9f31ff65124bf6]: Word in reg. 51B(8) omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 23

[^key-f837b2aa8155d3d7c221b5befbd8f10f]: Reg. 51B(3)(4) omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 22

[^key-43d1a1bb072d3ac778a68784d3f78ee7]: Word in reg. 51H(4) omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 24

[^key-908bb34ae8cd8cfe9fd7f62ba606ac7d]: Word in Sch. 1 heading omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 25

[^key-05b4b352eb508f694dda6167a8ba66b9]: Words in Sch. 1 para. 3(1) substituted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 29

[^key-46cf69881a71df337a2f1576b9ef42b8]: Words in Sch. 1 para. 5(8) inserted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 31

[^key-65f3b9476b4c0ecbede5e13b31c6799c]: Word in Sch. 1 para. 5(9) inserted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 32

[^key-7bfa5073049c5894ccf7d9fc92f7015e]: Word in Sch. 1 para. 6(1)(c) substituted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 36

[^key-300be3b157493bd7f91f99947733e8d7]: Words in Sch. 1 para. 6(1)(c) omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 36

[^key-ebfcf7272637f6ace020221e43f8d9e3]: Sch. 1 para. 5(9G) omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 34