# The Climate Change Levy (General) Regulations 2001, Regulation 39: Special cases

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

(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)).
(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).

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Source: https://www.legislation.gov.uk/uksi/2001/838/regulation/39 (the official version)
Page: https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.