{
  "url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001/schedule-1/paragraph-9B",
  "json_url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001/schedule-1/paragraph-9B.json",
  "legislation": "uksi/2001/838",
  "legislation_title": "The Climate Change Levy (General) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001",
  "path": "schedule/1/paragraph/9B",
  "kind": "paragraph",
  "number": "9B",
  "heading": null,
  "text": "(1) For the purposes of the following sub-paragraphs, regard a completed calendar year as one for which 31st December is passed and an incompleted calendar year as one for which 31st December is not passed.\n(2) The reconciliation day for a completed calendar year is the earlier of—\n(a) the first day of the month in the subsequent calendar year in which regulation 3(2) of the Climate Change Levy (Combined Heat and Power Stations) Exemption Certificate Regulations 2001 is met in relation to the station in question (current CHPQA certificate sent to Secretary of State by 30th June);\n(b) the 60th day after any day in the subsequent calendar year on which the station’s exemption certificate is revoked pursuant to regulation 4(2) of those Regulations (station ceases to operate, current CHPQA certificate not sent to Secretary of State by 30th June, or relevant written request to Secretary of State).\nThe “reconciliation span” relating to this reconciliation day is the completed calendar year.\n(3) A reconciliation day for an incompleted calendar year is the 60th day after any day in that incompleted calendar year on which the station’s exemption certificate is revoked pursuant to regulation 4(2) of those Regulations.\nThe “reconciliation span” relating to any such reconciliation day spans 1st January in that calendar year to the day before that reconciliation day, inclusive.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1 paras. 9A-9C inserted (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 5(m) (with reg. 6)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/838/schedule/1/paragraph/9B",
    "retrieved_at": "2026-10-29T07:57:47.800568+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}