Regulation 34 Supplier certificates: basic rulesI1

United Kingdom

(1)

Any exclusion or exemption provided for by, under or by virtue of—

(a)

paragraph 9(2)(f) (community heating arrangements), 11 (onward supplies and exports), 12 (transport), F112A (mineralogical and metallurgical processes), 13 (commodity producers), 14 (electricity producers), 15 (combined heat and power stations) F2F3or 18 (non fuel use) F4... of the Act, or

(b)

regulation 41 (or any other relevant regulation made under paragraph 21 of the Act to avoid a double charge to CCL^f1),

shall only be given effect if and to the extent that F5... the recipient F6delivers to the supplier a certificate that accords with paragraph (2).

(2)

Any such certificate shall—

(a)

represent that the supply (or a quantified part of the supply) meets the requirements for each such exclusion or exemption,

(b)

comply, as necessary, with regulations 37(2), 37(3), 37(4) and 38(2), and

(c)

be supported, if necessary, in accordance with paragraph (3).

(3)

Where the certificate represents that a quantified part of the supply meets the requirements for an exclusion or exemption referred to in paragraph (1), the recipient must support that certificate with an analysis document demonstrating that the part is calculated in a manner consistent with regulation 38 and F7Schedule 1.

Annotations

Textual amendments

F1: Words in reg. 34(1)(a) inserted (1.4.2014 with effect in accordance with Sch. 20 para. 10 to the amending Act) by Finance Act 2014 (c. 26), Sch. 20 paras. 8(8), 10(1) (with Sch. 20 para. 8(16))
F2: Words in reg. 34(1)(a) substituted (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 4 (with reg. 6)
F3: Words in reg. 34(1)(a) substituted (1.4.2012) by The Climate Change Levy (General) (Amendment) Regulations 2012 (S.I. 2012/943), regs. 1, 9(a)
F4: Words in reg. 34(1)(a) omitted (1.4.2012) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2012 (S.I. 2012/943), regs. 1, 9(b)
F5: Words in reg. 34(1) 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 10
F6: Word in reg. 34(1) substituted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 10
F7: Words in reg. 34(3) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 4

Commencement

I1: Reg. 34 in force at 1.4.2001, see reg. 1

Footnotes

f1: No other relevant regulation on the day these Regulations are made.

Notes on Part III

Textual amendments

F1: Word in Pt. 3 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 9
F2: Words in Pt. 3 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(7), 10(1)