# The Climate Change Levy (General) (Amendment) (No. 2) Regulations 2012, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations amend the Climate Change Levy (General) Regulations 2001 (S.I. 2001/838) (“the General Regulations”) and are made to take account of the removal of the exemption for indirect supplies of electricity produced in a combined heat and power (CHP) station which takes effect from 1st April 2013.
Certified electricity produced in a CHP station may be supplied exempt from CCL. Regulation 3 amends the definition of “QPO electricity” in regulation 51A of the General Regulations so that electricity produced in a CHP station can only be certified if it was produced before 1st April 2013.
Regulation 4 amends Schedule 2 to the General Regulations so that the obligations in it relate only to the outputs of a CHP station produced before 1st April 2013. With effect from 1st January 2013, it also provides the relevant Authority with revised CHP Levy Exemption Certificate reconciliation arrangements in relation to CHP stations that have participated in the CHP Quality Assurance programme for the completed calendar year ending 31st December 2012.
A Tax Information and Impact Note covering this instrument was published on 21st March 2012 and is available on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm. It remains an accurate summary of the impacts that apply to this instrument.

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Source: https://www.legislation.gov.uk/uksi/2012/3049/note (the official version)
Page: https://openlegislation.uk/climate-change-levy-general-amendment-no-2-regulations-2012/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.