OpenLegislation

Schedule 3 Powers exercised in making these Regulations

Original text. Later amendments are not shown.

Paragraph of Schedule 6 to the Finance Act 2000 (c. 17) (climate change levy)Nature of paragraphAmendments, modifications, etc.
19Exemption: electricity from renewable sources

Finance Act 2002 (c. 23) section 126 and S.I. 2003/2622 (C. 99).

20A

Exemption: electricity produced in combined heat and power stations

Finance Act 2002 (c. 23) section 123 and S.I. 2003/603 (C. 31).
22

Giving effect to exemptions and exclusions

39(1)Time of supply

Finance Act 2007 (c. 11) Schedule 2 paragraphs 6 and 13(2), and S.I. 2007/2902 (C. 114).

41Returns and payment of levy

Finance Act 2003 (c. 14) sections 192(1), 192(2) and 216, and Schedule 43 Part 4(2).

43(4), 43(5)Half-rate supplies

Finance Act 2006 (c. 25) sections 172(8), 172(12) and 178 and Schedule 26 Part 8(1), and S.I. 2007/2901 (C. 113).

44(3), 44(4)

Reduced-rate supplies

Finance Act 2007 (c. 11) Schedule 2 paragraphs 7 and 13(2), and S.I. 2007/2902 (C. 114).

53(4)Registration

Finance Act 2003 (c. 14) sections 192(1) and 192(3).

59(1), 59(2)

Correction of the register, etc.
60(1)

Notifications about register, etc.

62Tax credits

Finance Act 2003 (c. 14) sections 192(1) and 192(4).

Finance Act 2006 (c. 25) sections 172(8), 172(13) and 178 and Schedule 26 Part 8(1), and S.I 2007/2901 (C. 113).

114(1), 114(2)

Non-resident taxpayers: appointment of tax representatives

125Records

Finance Act 2003 (c. 14) sections 192(1) and 192(9).

146Regulations

Finance Act 2003 (c. 14) section 188(2)(c).

147Interpretation: general

Finance Act 2003 (c. 14) section 188(2).

Finance Act 2006 (c. 25) sections 172(8), 172(15) and 178 and Schedule 26 Part 8(1), and S.I. 2007/2901 (C. 113).

Finance Act 2007 (c. 11) Schedule 2 paragraph 10 and S.I. 2007/2902 (C. 114).

149ACertification of electricity from fully or partly exempt combined heat and power stationFinance Act 2002 (c. 23) section 124.