Regulation 9 Amendments to the Climate Change Levy (General) Regulations 2001

In regulation 52 (self-supply of electricity by producer)—

(a)

in paragraph (1)—

(i)

at the end of sub-paragraph (a) omit “or”;

(ii)

at the end of sub-paragraph (b) for the full-stop substitute “; or”; and

(iii)

after sub-paragraph (b) insert—

“(c)
it is produced from a taxable commodity (other than electricity) which was not the subject of a deemed supply under paragraph 24A, 24B, 24C or 24D of the Act.”;

(b)

after paragraph (3) insert—

“(4)
For the purposes of paragraph (1)(c), a commodity shall be treated as having been the subject of a deemed supply if it would have been the subject of such a supply had the reference in paragraph 24A(1)(a) or, as the case may be, 24B(1)(a) of the Act to Great Britain been a reference to the United Kingdom instead.”.