# The Climate Change Levy (General) Regulations 2001, Regulation 38: Supplier certificates: accounting for and payment of CCL

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

(1) Schedule 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 to 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 Schedule 1 must be read as one.

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Source: https://www.legislation.gov.uk/uksi/2001/838/regulation/38 (the official version)
Page: https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.