Paragraph 2 CHP LEC and outputs recordF1
A person to whom regulation 51H(1) applies must for the purposes of that regulation keep and maintain a discrete, proper, accurate and true record (the “CHP outputs record”) of–
any relevant supply of electricity constituting an output of the station in question for the purposes of paragraph 15(1) of the Act (supplies to stations);
any relevant supply in relation to which CCL is not accounted for because of an exemption provided for by paragraph 16(2) F217(1A) of the Act (supplies from partly exempt CHP and self-supplies);
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Annotations
Textual amendments
- F1
Sch. 2 inserted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 22
- F2
Words in Sch. 2 para. 2(b) substituted (1.4.2013) by The Climate Change Levy (General) (Amendment) Regulations 2013 (S.I. 2013/713), regs. 1, 12(a)
- F3
Sch. 2 para. 2(c) omitted (1.4.2013) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2013 (S.I. 2013/713), regs. 1, 12(b)