Paragraph 5 F1
That record must show –
(a)
when each relevant supply of electricity is treated as taking place and the recipient of each such supply;
(b)
the CHP LEC (if any) relating to that electricity and, if different from the recipient, the identity of any person to whom entitlement to the CHP LEC is transferred;
(c)
the date (or dates) on which each other event to which it relates occurs;
(d)
the date on which each entry to the record is made.
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