# The Climate Change Levy (General) (Amendment) (No. 2) Regulations 2003

S.I. 2003/2633 · made 9 October 2003

These regulations amend regulation 47 of the Climate Change Levy (General) Regulations 2001 (S.I. 2001/838) as of 1st November 2003, by inserting a new paragraph (2A).

Made under: Finance Act 2000 (Section 30, Schedule 6)

PDFs: Printed copy https://openlegislation.uk/climate-change-levy-general-amendment-no-2-regulations-2003/pdf/uksi_20032633_en.pdf

## Introductory text

CLIMATE CHANGE LEVY
Made 9th October 2003
Laid before the House of Commons 10th October 2003
Coming into force 1st November 2003
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 30 of and Schedule 6 paragraphs 19(3), 146(1) and 146(2) to the Finance Act 2000, hereby make the following Regulations:

## 1 

These Regulations may be cited as the Climate Change Levy (General) (Amendment) (No. 2) Regulations 2003 and come into force on 1st November 2003.

## 2 

After regulation 47(2) of the Climate Change Levy (General) Regulations 2003 insert —
“(2A) For the purposes of this Part and paragraphs 19 and 20 of the Act, coal mine methane shall be regarded as a renewable source and not a fossil fuel (see paragraph 19(4A) of the Act).”.

## Signature

Michael Hanson
Commissioner of Customs and Excise
New King’s Beam House, London SE1 9PJ
09 October 2003

## Explanatory note

(This note is not part of the Regulations)
These regulations amend regulation 47 of the Climate Change Levy (General) Regulations 2001 (S.I. 2001/838) as of 1st November 2003, by inserting a new paragraph (2A).
This amendment makes provision for coal mine methane to be regarded as a renewable source for the purposes of the climate change levy exemption for electricity from renewable sources.

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Source: https://www.legislation.gov.uk/uksi/2003/2633 (the official version)
Page: https://openlegislation.uk/climate-change-levy-general-amendment-no-2-regulations-2003
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.