{
  "url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-35",
  "json_url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-35.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/35",
  "kind": "regulation",
  "number": "35",
  "heading": null,
  "text": "(1) A taxable supply is to be treated as being ... a reduced-rate supply only if and to the extent that ... the recipient delivers to the supplier a certificate that accords with paragraph (2).\n(2) Any such certificate shall—\n(a) represent (as the case may be) that the supply (or a quantified part of it)—\n(i) meets the requirements of a reduced-rate supply in paragraph 44(1) of the Act (reduced-rate for supplies covered by climate change agreements), ...\n(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) comply, as necessary, with regulations 37(2), 37(3), 37(4) and 38(2), and\n(c) be supported, if necessary, in accordance with paragraph (3).\n(3) Where the certificate represents that a quantified part of the supply meets the requirements for a reduced-rate supply ..., the recipient must support that certificate with an analysis document demonstrating that the part is calculated in a manner consistent with regulation 38 and Schedule 1.\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 35(1) 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(9)(a), 10(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in reg. 35(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 11"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 35(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 12"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in reg. 35(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 12"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Reg. 35(2)(a) substituted (1.4.2012) by The Climate Change Levy (General) (Amendment) Regulations 2012 (S.I. 2012/943), regs. 1, 10(b)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Reg. 35(2)(a)(ii) and preceding word 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(9)(b), 10(1)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Word in reg. 35(3) 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 14"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in reg. 35(3) 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(9)(c), 10(1)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in reg. 35(3) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 4"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Reg. 35(4)-(9) 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 15"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 35 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/35",
    "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."
}