Regulation 11 Amendments to the Climate Change Levy (General) Regulations 2001

In Schedule 1—

(a)

in the heading after “EXEMPT” insert “, RECYCLING LOWER-RATE”;

(b)

in paragraph 2—

(i)

in the CCL relief formula, after “0.65R” insert “+ 0.8L”;

(ii)

in the definition of “M” omit sub-paragraph (fa);

(iii)

after the definition of “0.65R” insert—

“0.8L = 80% of the quantity of the taxable commodity referable to the sum of every recycling lower-rate part.”;

(c)

in paragraph 3(1)—

(i)

after “regulation 35(2)” insert “(recycling lower-rate and reduced-rate)”;

(ii)

for “(reduced rates)” substitute “(reduced-rate for certain supplies to a facility covered by a climate change agreement)”;

(d)

in paragraph 5—

(i)

in sub-paragraph (7)—

(aa)

for “45A” substitute “43B”;

(bb)

for “Reduced-rate supplies” substitute “Supplies for use in scrap metal re-cycling and reduced-rate supplies”;

(ii)

in sub-paragraphs (8) and (9C) for “45A(2)” substitute “43B(2)”;

(iii)

in sub-paragraph (9) for “45A(2)(a)” substitute “43B(2)(a)”;

(e)

in paragraph 6(1)—

(i)

in sub-paragraph (c) before “a reduced-rate supply” (in both places) insert “a recycling lower-rate supply or”;

(ii)

after sub-paragraph (c) insert—

“(ca)
after a taxable supply has been made on the basis that it was (to any extent) a recycling lower-rate supply, it is determined that the supply was such a supply to a greater extent than previously determined;”;

(f)

in paragraph 9(5) for “three” substitute “4”.