Statutory Instruments
2012 No. 3049
Climate Change Levy
The Climate Change Levy (General) (Amendment) (No. 2) Regulations 2012
Made
6th December 2012
Laid before the House of Commons
7th December 2012
Coming into force
1st January 2013
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraphs 22 and 146(7) of Schedule 6 to the Finance Act 2000( 1 ):
Citation and commencement
1. These Regulations may be cited as the Climate Change Levy (General) (Amendment) (No. 2) Regulations 2012 and come into force on 1st January 2013.
Amendments to the Climate Change Levy (General) Regulations 2001
2. Amend the Climate Change Levy (General) Regulations 2001( 2 ) as follows.
3. In paragraph (1) of regulation 51A (interpretation of Part 4A) in the definition of “QPO electricity”—
(a) at the end of sub-paragraph (b) insert “and”; and
(b) after that sub-paragraph insert—
“ (c) in either case, has been produced before 1st April 2013; ” .
4. In Schedule 2 (The CHP Relief Condition)—
(a) in paragraph 1, after “station” insert “which are produced before 1st April 2013”.
(b) in paragraph 11—
(i) at the end of sub-paragraph (3) insert “(but this is subject to sub-paragraphs (9) and (10))”;
(ii) after sub-paragraph (8), insert—
“ (9) Sub-paragraph (10) applies where a reconciliation span relating to a reconciliation day spans 1st January 2012 to the day before a reconciliation day that falls in the calendar year 2013.
(10) Where this sub-paragraph applies—
(a) sub-paragraphs (4) and (5) do not apply; and
(b) the relevant Authority need not take any action in respect of the excessive CHP LECs that have been issued and remain unrestricted. ” .
Jim Harra
Simon Bowles
Two of the Commissioners for Her Majesty’s Revenue and Customs
6th December 2012
2000 c. 17 ; the regulations made under the powers cited are to be made by the Commissioners; paragraph 147 of Schedule 6 to the Finance Act 2000 defines “the Commissioners” as meaning the Commissioners of Customs and Excise. Section 50(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11) provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
S.I. 2001/838 ; relevant amending instruments are S.I. 2003/604 , 2005/1716 .
Certification is by the Gas and Electricity Markets Authority or the Director General of Electricity Supply for Northern Ireland (now the Northern Ireland Authority for Utility Regulation), as appropriate. See regulations 51A and 51B of the General Regulations.
See the Finance Act 2000, Schedule 6, paragraph 20A and Part 4A of the General Regulations.