# The Climate Change Levy (General) Regulations 2001, Regulation 44: Facilities covered by climate change agreements

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

(1) For the purposes of paragraph 44 of the Act (reduced-rate for supplies covered by climate change agreement), a taxable commodity shall not be regarded as being supplied otherwise than to a facility covered by a climate change agreement solely because it is delivered and stored elsewhere prior to being burned within that facility.
(2) Paragraph (1) does not apply in a case where the taxable commodity in question is electricity or gas.

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Source: https://www.legislation.gov.uk/uksi/2001/838/regulation/44 (the official version)
Page: https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.