{
  "url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-39",
  "json_url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-39.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/39",
  "kind": "regulation",
  "number": "39",
  "heading": "Special cases",
  "text": "(1) Regulations 34 to 38 apply, as appropriate, even if the supplier and the recipient are the same person (deemed self-supplies and the case provided for by paragraph (2)).\n(2) A recipient who is liable to account for the CCL charged on a taxable supply shall be regarded as the same person as the supplier for the purposes of this Part and Schedule 1 (see paragraph 40(2) of the Act—taxable supplies made by persons who are neither resident in the United Kingdom nor utilities).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 39(2) 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. 39 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/39",
    "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."
}