The Climate Change Levy (General) (Amendment) Regulations 2015
| Jurisdiction | UK Non-devolved |
| Citation | SI 2015/947 |
2015No. 947
CLIMATE CHANGE LEVY
The Climate Change Levy (General) (Amendment) Regulations 2015
26thMarch2015
27thMarch2015
1stApril2015
The Commissioners for Her Majesty's Revenue and Customs( 1) make the following Regulations in exercise of the powers conferred by paragraphs 22, 24B(3), 24D, 62(1)(bb) and 146(7) of Schedule 6 to the Finance Act 2000( 2) :
Citation, commencement and effect
1.-(1) These Regulations may be cited as the Climate Change Levy (General) (Amendment) Regulations 2015 and come into force on 1st April 2015.
(2) They have effect in relation to carbon price support rate commodities brought onto, or arriving at, a CHPQA site of a combined heat and power station in Great Britain on or after that date.
Amendments to the Climate Change Levy (General) Regulations 2001
2. The Climate Change Levy (General) Regulations 2001( 3) are amended as follows.
3. In regulation 11 (other tax credits: entitlement)-
(a) in sub-paragraph (1)(bb), after "electricity" (in both places it occurs) insert "to which paragraph 24B(2A)( 4) of the Act does not apply";(b) in sub-paragraph (2)(ab), after "electricity" insert "to which paragraph 24B(2A) of the Act does not apply".4. In paragraph (1) of regulation 51A (interpretation of part 4(A))-
(a) for the definition of "CHPQA" substitute-""CHPQA" refers to the Combined Heat and Power Quality Assurance Standard, Issue 5 (November 2013) prepared by the Department of Energy and Climate Change ("the CHPQA Standard");"
(b) omit the definition of "QPO";(c) in the definition of "QPO electricity", after those words insert "means qualifying power output electricity and".5. In Schedule 3 (fuels referable to the production of electricity in a combined heat and power station)-
(a) in paragraph 1 (interpretation)-(i) after "CHP Qualifying Heat Output" insert "CHP Qualifying Power Output";(ii) at the end insert-""non-qualifying electricity" means electricity to which paragraph 24B(2A) of the Act does not apply;
"qualifying electricity" means electricity to which paragraph 24B(2A) of the Act applies.";
(b) in paragraph 2 (calculation of fuels referable to the production of electricity)-(i) in sub-paragraph (1), for "to (4)" substitute "(3) and (4)";(ii) in sub-paragraph (2), in the definition of "MO" for "power" substitute "energy";(iii) after sub-paragraph (2) insert-"(2A) Sub-paragraphs (2B) to (2E) apply, instead of sub-paragraphs (3) and (4), in relation to carbon price support rate...To continue reading
Request your trial