Regulation 6 Amendments to the Climate Change Levy (General) Regulations 2001

in the formula in paragraph 2, for “0.8R” substitute “0.65R”;

in paragraph 2, for “0.8R = 80%” substitute “0.65R = 65%”;

in paragraph 12, after sub-paragraph (1) insert—

“(1A)

The recipient must deliver to the supplier a further certificate updating the information in the original supplier certificate where the recipient’s entitlement to claim relief is affected by any change to the CCL relief formula.

(1B)

The further certificate referred to in sub-paragraph (1A) must be delivered to the supplier no later than the date on which the recipient’s first annual review following the change in the CCL relief formula must be completed.

(1C)

For the purpose of sub-paragraph (1B), “annual review” means the review required by paragraph 5(1) in relation to the original supplier certificate.

(1D)

If the recipient is required to deliver a further certificate in accordance with sub-paragraph (1A) and fails to do so within the time limit specified in sub-paragraph (1B), paragraph 101 of the Act shall apply accordingly (civil penalties: incorrect certificates).”;

omit paragraph 14.