# The Climate Change Levy (General) Regulations 2001, Paragraph 9C


(1) The recipient must review the correctness of the supplier certificate no later than a reconciliation day in paragraph 9B.
This review is only in relation to that part of the recipient’s relief percentage that is determined on the basis mentioned in paragraph 9A (taxable commodities supplied to combined heat and power stations).
(2) That correctness must be reviewed in relation to the efficiency percentage determined for the relevant reconciliation span (for determination of efficiency percentage, see regulations 3(2) and 6(2) of the Climate Change Levy (Combined Heat and Power Stations) Regulations 2005).
In the case of a reconciliation span for an incompleted calendar year, treat the actual efficiency percentage as one determined for the 12 month period preceding the relevant reconciliation day and as if that period was an Annual Operation (for Annual Operation, see regulation 51B(6)), but as zero for any time the exemption certificate stands revoked.
(3) The review must properly take into account—
(a) each quantity of taxable commodity supplied on the basis of the supplier certificate or certificates in question and not previously the subject of a review under this paragraph, and
(b) the actual efficiency percentage for the station in question at the time or times when that taxable commodity is supplied.
(4) Sub-paragraph (5) or (6) applies if the review demonstrates that the supplier certificate was incorrect as respects the taxable commodity referable to paragraph 15 of the Act (supplies to combined heat and power stations).
(5) If the CCL relief percentage applied was too low, the recipient may act in accordance with paragraphs 6 to 9 (recipient’s tax credit for supply incorrectly made on basis of its being a taxable supply) (but only in relation to the taxable commodity referable to paragraph 15 of the Act – supplies to combined heat and power stations).
After 21st July 2005, and irrespective of when the supplies in question were made or other relevant events occurred, paragraph 5(5) does not apply where this paragraph applies.
(6) If the CCL relief percentage applied was too high, paragraphs 5(7) to 5(9F) apply accordingly (deemed taxable self supplies, exemption from registration, payment of CCL due, etc).
(7) This paragraph only applies to supplies made after 31st December 2004, but not to those supplies in relation to which corresponding arrangements have been initiated or made before 22nd July 2005.
Corresponding arrangements are only—
(a) claims by the recipient for tax credits or similar repayments, or
(b) steps taken by the recipient to correct the position following a review demonstrating that a CCL relief percentage was too high (delivery of updated supplier certificate such that error corrected in one year, adjustment in CCL return, payment to Commissioners – see paragraph 5(6) as in force before 22nd July 2005).

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Source: https://www.legislation.gov.uk/uksi/2001/838/schedule/1/paragraph/9C (the official version)
Page: https://openlegislation.uk/climate-change-levy-general-regulations-2001/schedule-1/paragraph-9C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.