{
  "url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-33",
  "json_url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-33.json",
  "legislation": "uksi/2001/838",
  "legislation_title": "The Climate Change Levy (General) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001",
  "path": "regulation/33",
  "kind": "regulation",
  "number": "33",
  "heading": "Special rules for excluded, exempt ... ... and reduced-rate supplies",
  "text": "The provisions of this Part have effect subject to Part III of and Schedule 1 to these Regulations (accounting and payment in the case of excluded, exempt ... ... and reduced-rate supplies).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 33 substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 4"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in reg. 33 omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 8"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 33 omitted (1.4.2014 with effect in accordance with Sch. 20 para. 10 to the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 8(6)(b), 10(1)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in reg. 33 heading omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 8"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 33 heading omitted (1.4.2014 with effect in accordance with Sch. 20 para. 10 to the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 8(6)(a), 10(1)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 33 in force at 1.4.2001, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/838/regulation/33",
    "retrieved_at": "2026-10-29T07:57:47.800568+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."
}