{
  "url": "https://openlegislation.uk/climate-change-levy-general-amendment-regulations-2007/schedule-3",
  "json_url": "https://openlegislation.uk/climate-change-levy-general-amendment-regulations-2007/schedule-3.json",
  "legislation": "uksi/2007/2903",
  "legislation_title": "The Climate Change Levy (General) (Amendment) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/climate-change-levy-general-amendment-regulations-2007",
  "path": "schedule/3",
  "kind": "schedule",
  "number": "3",
  "heading": "Powers exercised in making these Regulations",
  "text": "Paragraph of Schedule 6 to the Finance Act 2000 (c. 17) (climate change levy)\nNature of paragraph\nAmendments, modifications, etc.\n19\nExemption: electricity from renewable sources\nFinance Act 2002 (c. 23) section 126 and S.I. 2003/2622 (C. 99).\n20A\nExemption: electricity produced in combined heat and power stations\nFinance Act 2002 (c. 23) section 123 and S.I. 2003/603 (C. 31).\n22\nGiving effect to exemptions and exclusions\n39(1)\nTime of supply\nFinance Act 2007 (c. 11) Schedule 2 paragraphs 6 and 13(2), and S.I. 2007/2902 (C. 114).\n41\nReturns and payment of levy\nFinance Act 2003 (c. 14) sections 192(1), 192(2) and 216, and Schedule 43 Part 4(2).\n43(4), 43(5)\nHalf-rate supplies\nFinance Act 2006 (c. 25) sections 172(8), 172(12) and 178 and Schedule 26 Part 8(1), and S.I. 2007/2901 (C. 113).\n44(3), 44(4)\nReduced-rate supplies\nFinance Act 2007 (c. 11) Schedule 2 paragraphs 7 and 13(2), and S.I. 2007/2902 (C. 114).\n53(4)\nRegistration\nFinance Act 2003 (c. 14) sections 192(1) and 192(3).\n59(1), 59(2)\nCorrection of the register, etc.\n60(1)\nNotifications about register, etc.\n62\nTax credits\nFinance Act 2003 (c. 14) sections 192(1) and 192(4).\nFinance Act 2006 (c. 25) sections 172(8), 172(13) and 178 and Schedule 26 Part 8(1), and S.I 2007/2901 (C. 113).\n114(1), 114(2)\nNon-resident taxpayers: appointment of tax representatives\n125\nRecords\nFinance Act 2003 (c. 14) sections 192(1) and 192(9).\n146\nRegulations\nFinance Act 2003 (c. 14) section 188(2)(c).\n147\nInterpretation: general\nFinance Act 2003 (c. 14) section 188(2).\nFinance Act 2006 (c. 25) sections 172(8), 172(15) and 178 and Schedule 26 Part 8(1), and S.I. 2007/2901 (C. 113).\nFinance Act 2007 (c. 11) Schedule 2 paragraph 10 and S.I. 2007/2902 (C. 114).\n149A\nCertification of electricity from fully or partly exempt combined heat and power station\nFinance Act 2002 (c. 23) section 124.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2903/schedule/3",
    "retrieved_at": "2026-10-29T03:43:12.466916+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."
}