OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(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.