Regulation 36 I1

(1)

For the purposes of regulation 45(2) (certain supplies to a facility covered by climate change agreement), a taxable commodity shall be regarded for CCL purposes as supplied to a facility that is certified as being covered by a climate change agreement only if and to the extent that F1... the recipient F2delivers 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 a reduced-rate supply in paragraph 44 of the Act (facilities covered by climate change agreements),

(b)

comply, as necessary, with regulation 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 for the purposes of regulation 45(2), the recipient must support that certificate with an analysis document demonstrating that the part is calculated in a manner consistent with regulation 38 and F3Schedule 1.

Annotations

Textual amendments

F1: Words in reg. 36(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 16
F2: Word in reg. 36(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 16
F3: Words in reg. 36(3) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 4

Commencement

I1: Reg. 36 in force at 1.4.2001, see reg. 1

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)