Regulation 5 Amendments to the Climate Change Levy (General) Regulations 2001

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

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;”;