# The Climate Change Levy (General) Regulations 2001, Paragraph 5


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.

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Source: https://www.legislation.gov.uk/uksi/2001/838/schedule/2/paragraph/5 (the official version)
Page: https://openlegislation.uk/climate-change-levy-general-regulations-2001/schedule-2/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.