Regulation 38 Supplier certificates: accounting for and payment of CCLI1

United Kingdom

(1)

F1Schedule 1 to these Regulations has effect for the purpose of—

(a)

supplementing the provisions of regulations 34 to 37 (which, accordingly, have effect subject to that Schedule), and

(b)

determining the manner in which a person who is required to account for CCL does so in the case of a supply of a quantity of a taxable commodity F2to which regulation 34, 35 or 36 applies.

(2)

A recipient shall include in a supplier certificate the percentage of the supply or supplies on which CCL is not due calculated in accordance with that Schedule (recipient’s relief percentage).

(3)

This Part and F3Schedule 1 must be read as one.

Annotations

Textual amendments

F1: Words in reg. 38(1) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 4
F2: Words in reg. 38(1)(b) 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 18
F3: Words in reg. 38(3) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 4

Commencement

I1: Reg. 38 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)