{
  "url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-38",
  "json_url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-38.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/38",
  "kind": "regulation",
  "number": "38",
  "heading": "Supplier certificates: accounting for and payment of CCL",
  "text": "(1) Schedule 1 to these Regulations has effect for the purpose of—\n(a) supplementing the provisions of regulations 34 to 37 (which, accordingly, have effect subject to that Schedule), and\n(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 to which regulation 34, 35 or 36 applies.\n(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).\n(3) This Part and Schedule 1 must be read as one.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 38 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/38",
    "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."
}