{
  "url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001/schedule-3/paragraph-3",
  "json_url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001/schedule-3/paragraph-3.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/3/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": "Compulsory review of calculation",
  "text": "(1) This paragraph applies where a person (“P”)—\n(a) has accounted for CCL on a deemed supply under paragraph 24B of the Act; and\n(b) the quantity of the carbon price support rate commodity that was the subject of the deemed supply has been calculated in accordance with paragraph 2 of this Schedule.\n(2) Where this paragraph applies P must review the correctness of that quantity—\n(a) in accordance with paragraphs 4 and 5; and\n(b) no later than a reconciliation day.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 3 inserted (1.4.2013) by The Climate Change Levy (General) (Amendment) Regulations 2013 (S.I. 2013/713), regs. 1, 13"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/838/schedule/3/paragraph/3",
    "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."
}