Regulation 11 Amendments to the Climate Change Levy (General) Regulations 2001
In paragraph 2 of Schedule 1 (certification and payment of CCL in the case of excluded, exempt and other supplies)—
(a)
in the formula, for “0.65R” substitute “(r x R)”;
(b)
after the definition of “M”, insert—
“r = 0.90 in the case of electricity, and in any other case 0.65.”;
(c)
for “0.65R = 65% of”, substitute “R =”.