OpenLegislation

Regulation 3 Amendments to the Climate Change Levy (General) Regulations 2001

Original text. Later amendments are not shown.

In paragraph (1) of regulation 2 (general interpretation)—

(a)

before “and “reduced-rate part”” insert “, recycling lower-rate part”;

(b)

before “a reduced-rate supply” insert “a recycling lower-rate supply or”;

(c)

after the definition of “recipient” insert—

  • ““recycling lower-rate supply” means a taxable supply to which paragraph 42(1)(d)f1 of the Act applies (a supply for use in scrap metal recycling);”.

Annotations

Footnotes

f1

Paragraph 42(1)(d) was added by the resolution referred to in footnote (b) above.