# The Climate Change Levy (General) Regulations 2001, Regulation 35

Extent: E+W+S+N.I.

(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).
(2) Any such certificate shall—
(a) represent (as the case may be) that the supply (or a quantified part of it)—
(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), ...
(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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 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.
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

---
Source: https://www.legislation.gov.uk/uksi/2001/838/regulation/35 (the official version)
Page: https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.