Regulation 51E F1
(1)
The relevant Authority shall, in carrying out its functions under this Part, have regard to the proper administration of CCL.
(2)
The relevant Authority shall in particular, and as appropriate, act in accordance with and have regard to Schedule 2 paragraphs 8, 10 and 11.
(3)
The relevant Authority must keep a record of each CHP LEC for 6 years from the date of issue.
The record must show the person to whom it was issued, whether the CHP LEC is unrestricted or restricted, and any indirect supply of the electricity to which the CHP LEC is relevant (see regulation 51J(3)) .
Annotations
Textual amendments
- F1
Pt. 4A inserted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 19