Regulation 51H F1

(1)

Schedule 2 has effect and, accordingly, the CHP Relief Condition binds any person who–

(a)

represents to a supplier entitlement to the exemption from CCL provided for by paragraph 15(1) of the Act (supplies of taxable commodities to stations, and see also paragraph (4));

(b)

does not account for CCL on a supply because an exemption is provided for by paragraph 16(2) F2or 17(1A) of the Act (supplies from partly exempt CHP and self-supplies from fully or partly exempt CHP);

F3(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

Paragraph 1 and regulations 51F and 51G only apply in relation to supplies that are treated as taking place on or after 1 April 2003 (see paragraphs 25 to 39 of the Act, time of supply).

(3)

Regulations 51F and 51G apply in addition to regulation 60(1)(hb) (penalties relating to CHP Relief Condition)).

(4)

Part III and Schedule 1 apply independently of this Part (certification, etc. in relation to excluded, exempt F4... and reduced-rate supplies).

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
F2: Words in reg. 51H(1)(b) substituted (1.4.2013) by The Climate Change Levy (General) (Amendment) Regulations 2013 (S.I. 2013/713), regs. 1, 7(a)
F3: Reg. 51H(1)(c) omitted (1.4.2013) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2013 (S.I. 2013/713), regs. 1, 7(b)
F4: Word in reg. 51H(4) omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 24