# The Climate Change Levy (General) Regulations 2001, Regulation 51H


(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) or 17(1A) of the Act (supplies from partly exempt CHP and self-supplies from fully or partly exempt CHP);
(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 ... and reduced-rate supplies).

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Source: https://www.legislation.gov.uk/uksi/2001/838/regulation/51H (the official version)
Page: https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-51H
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.