{
  "url": "https://openlegislation.uk/climate-change-levy-general-amendment-regulations-2012/regulation-5",
  "json_url": "https://openlegislation.uk/climate-change-levy-general-amendment-regulations-2012/regulation-5.json",
  "legislation": "uksi/2012/943",
  "legislation_title": "The Climate Change Levy (General) (Amendment) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/climate-change-levy-general-amendment-regulations-2012",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendments to the Climate Change Levy (General) Regulations 2001",
  "text": "In regulation 11 (other tax credits: entitlement)—\n(a) in paragraph (1)—\n(i) in sub-paragraph (c) before “a reduced-rate supply” (in both places) insert “a recycling lower-rate supply or”;\n(ii) after sub-paragraph (c) insert—\n“(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;”;\n(b) in sub-paragraph (2)(a) after “(c),” insert “(ca)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/943/regulation/5",
    "retrieved_at": "2026-10-29T01:35:24.404430+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}