Regulation 51K F1

Supplies shall not be regarded as exempt CHP supplies for the purposes of paragraph 20A of the Act unless–

(a)

the supplier provides the recipient with a written notice for the duration of the CHP declaration contract, updated as necessary, setting out how to identify those supplies of electricity that–

(i)

are or will be made under the CHP declaration contract, and

(ii)

are or will be referred to on a climate change levy accounting document (or an invoice) issued in respect of those supplies;

(b)

the supplier retains a copy of each such notice for 6 years starting from the day after it is provided to the recipient;

(c)

the supplier provides a copy of any such notice to the Commissioners no later than 14 days after the Commissioners request one.

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