{
  "url": "https://openlegislation.uk/climate-change-levy-general-amendment-regulations-2002/note",
  "json_url": "https://openlegislation.uk/climate-change-levy-general-amendment-regulations-2002/note.json",
  "legislation": "uksi/2002/1152",
  "legislation_title": "The Climate Change Levy (General) (Amendment) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/climate-change-levy-general-amendment-regulations-2002",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese regulations amend The Climate Change Levy (General) Regulations 2001 (S.I. 2001/838) so as to make provision for an annual accounting scheme.\nRegulations 6A to 6G are new provisions which introduce a scheme which provides, subject to certain conditions, for registered traders to be authorised to account for and pay climate change levy (CCL) on an annual basis.\nRegulation 6A contains definitions of expressions used elsewhere in the new regulations.\nRegulation 6B provides for registered traders to be authorised to use the scheme on application to Customs and Excise.\nRegulation 6C prescribes conditions for eligibility for the scheme.\nRegulations 6D and 6E make provision for the cessation and termination of authorisation to use the scheme.\nRegulation 6F specifies how registered traders should account for and pay CCL when they cease to be authorised to use the scheme.\nRegulation 6G enables Customs and Excise to vary, by means of publication in a notice, the various monetary thresholds prescribed in these regulations (which have all been set at £2,000 initially).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1152/note",
    "retrieved_at": "2026-10-29T06:59:32.868819+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}