# The Climate Change Levy (General) (Amendment) Regulations 2012, 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”.

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Source: https://www.legislation.gov.uk/uksi/2012/943/regulation/11 (the official version)
Page: https://openlegislation.uk/climate-change-levy-general-amendment-regulations-2012/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.