{
  "url": "https://openlegislation.uk/climate-change-levy-general-amendment-regulations-2006/regulation-2",
  "json_url": "https://openlegislation.uk/climate-change-levy-general-amendment-regulations-2006/regulation-2.json",
  "legislation": "uksi/2006/954",
  "legislation_title": "The Climate Change Levy (General) (Amendment) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/climate-change-levy-general-amendment-regulations-2006",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": null,
  "text": "After regulation 35(3) (certification of half-rate supply), insert—\n“(4) This regulation does not apply to a supply made after 31st March 2006.\n(5) Paragraphs (6) to (9) have effect for determining when a supply is to be regarded as made for the purposes of paragraph (4).\n(6) A supply—\n(a) of electricity, or\n(b) of gas that is in a gaseous state and is of a kind supplied by a gas utility,\nis to be regarded as made at the time when the electricity or gas is actually supplied.\n(7) In the case of a supply of a taxable commodity not falling within paragraph (6) by a person who is resident in the United Kingdom—\n(a) if the commodity is to be removed, the supply is to be regarded as made at the time of the removal,\n(b) if the commodity is not to be removed, the supply is to be regarded as made when the commodity is made available to the person to whom it is supplied.\nThis paragraph does not apply if paragraph (9) (deemed self-supply) applies in the case of the supply.\n(8) In the case of a supply of a taxable commodity not falling within paragraph (6) by a person who is not resident in the United Kingdom, the supply is to be regarded as made—\n(a) when the commodity is delivered to the person to whom it is supplied, or\n(b) if earlier, when it is made available in the United Kingdom to that person.\nThis paragraph does not apply if paragraph (9) (deemed self-supply) applies in the case of the supply.\n(9) In any case where, by virtue of paragraph 23(3) of the Act, a person is, for the purposes of the Act, deemed to make a supply to himself of a quantity of a taxable commodity—\n(a) which he has produced, and\n(b) which does not fall within paragraph (6),\nthe supply is to be regarded as made at the time when he produced that particular quantity of the taxable commodity.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "These rules adapt those of a resolution passed by the House of Commons on 28th March 2006 and having statutory effect, under section 1 of the Provisional Collection of Taxes Act 1968 (c. 2), for the abolition of climate change levy’s half-rate supplies after 31st March 2006. Relevant amendments were made to section 1 by section 60 of the Finance Act 1968 (c. 44), section 205 of the Finance Act 1993 (c. 34), section 50 of the Finance (No. 2) Act 1997 (c. 58), and Schedule 7 paragraph 1 to the Finance Act 2000 (c. 17)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Regulation 2(1) of S.I. 2001/838 provides that in those Regulations “the Act” refers to Schedule 6 to the Finance Act 2000 (c. 17)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/954/regulation/2",
    "retrieved_at": "2026-10-29T04:32:09.090919+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."
}