Regulation 3
1. The Climate Change Levy (General) (Amendment) Regulations 2002(7).
2. The Climate Change Levy (General) (Amendment) Regulations 2003(8).
3. The Climate Change Levy (General) (Amendment) (No. 2) Regulations 2003(9).
4. The Climate Change Levy (Miscellaneous Amendments) Regulations 2005(10) (but see note (b)).
5. The Climate Change Levy (General) (Amendment) Regulations 2006(11).
Notes:
(a) This does not affect their respective amendments to S.I. 2001/838 or S.I. 2001/7 (including the operation of the transitional amendments made to S.I. 2001/838 by S.I. 2006/954).
(b) Item 4 does not affect the transitional provisions in regulation 6 of S.I. 2005/1716 (tax credit claims and corrections to over-estimated relief).
Preamble
Paragraph of Schedule 6 to the Finance Act 2000 (c. 17) (climate change levy) |
Nature of paragraph | Amendments, modifications, etc. |
|---|---|---|
| 19 | Exemption: electricity from renewable sources | Finance Act 2002 (c. 23) section 126 and S.I. 2003/2622 (C. 99). |
| 20A | Exemption: electricity produced in combined heat and power stations |
Finance Act 2002 (c. 23) section 123 and S.I. 2003/603 (C. 31). |
| 22 | Giving effect to exemptions and exclusions |
|
| 39(1) | Time of supply | Finance Act 2007 (c. 11) Schedule 2 paragraphs 6 and 13(2), and S.I. 2007/2902 (C. 114). |
| 41 | Returns and payment of levy | Finance Act 2003 (c. 14) sections 192(1), 192(2) and 216, and Schedule 43 Part 4(2). |
| 43(4), 43(5) | Half-rate supplies | Finance Act 2006 (c. 25) sections 172(8), 172(12) and 178 and Schedule 26 Part 8(1), and S.I. 2007/2901 (C. 113). |
44(3), 44(4) |
Reduced-rate supplies | Finance Act 2007 (c. 11) Schedule 2 paragraphs 7 and 13(2), and S.I. 2007/2902 (C. 114). |
| 53(4) | Registration | Finance Act 2003 (c. 14) sections 192(1) and 192(3). |
59(1), 59(2) |
Correction of the register, etc. | |
| 60(1) | Notifications about register, etc. |
|
| 62 | Tax credits | Finance Act 2003 (c. 14) sections 192(1) and 192(4). Finance Act 2006 (c. 25) sections 172(8), 172(13) and 178 and Schedule 26 Part 8(1), and S.I 2007/2901 (C. 113). |
| 114(1), 114(2) | Non-resident taxpayers: appointment of tax representatives |
|
| 125 | Records | Finance Act 2003 (c. 14) sections 192(1) and 192(9). |
| 146 | Regulations | Finance Act 2003 (c. 14) section 188(2)(c). |
| 147 | Interpretation: general | Finance Act 2003 (c. 14) section 188(2). Finance Act 2006 (c. 25) sections 172(8), 172(15) and 178 and Schedule 26 Part 8(1), and S.I. 2007/2901 (C. 113). Finance Act 2007 (c. 11) Schedule 2 paragraph 10 and S.I. 2007/2902 (C. 114). |
| 149A | Certification of electricity from fully or partly exempt combined heat and power station | Finance Act 2002 (c. 23) section 124. |