# The Climate Change Levy (General) (Amendment) Regulations 2012, Regulation 5: Amendments to the Climate Change Levy (General) Regulations 2001


In regulation 11 (other tax credits: entitlement)—
(a) in paragraph (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;”;
(b) in sub-paragraph (2)(a) after “(c),” insert “(ca)”.

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Source: https://www.legislation.gov.uk/uksi/2012/943/regulation/5 (the official version)
Page: https://openlegislation.uk/climate-change-levy-general-amendment-regulations-2012/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.