# The Climate Change Levy (General) Regulations 2001, Paragraph 6: Tax credit for recipient and reconciliation for input fuel to combined heat and power stations

Extent: E+W+S+N.I.

(1) The recipient in each of the following cases is entitled to a tax credit in respect of any relevant amount of CCL charged on the supply in question (subject to paragraph 5(5) and the other provisions of this Schedule including those provisions relating to the making of a relevant claim to the Commissioners)—
(a) after a taxable supply has been made, there is such a change in circumstances or any person’s intentions that, if the changed circumstances or intentions had existed at the time the supply was made, the supply would not have been a taxable supply;
(b) after a supply of a taxable commodity is made on the basis that it is a taxable supply, it is determined that the supply was not (to any extent) a taxable supply;
(c) after a taxable supply has been made on the basis that it was not ... a reduced-rate supply, it is determined that the supply was (to any extent) ... a ... reduced-rate supply;
(ca) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(e) after a charge to CCL has arisen on a supply of a taxable commodity (“the original commodity”) to a person who uses the commodity supplied in producing taxable commodities primarily for his own consumption, that person makes supplies of any of the commodities in whose production he has used the original commodity.
(2) In sub-paragraph (1), “relevant amount of CCL” refers to the difference between—
(a) the amount of CCL that ought to have been charged by or under the Act at the time of supply had the supplier certificate been correct, and
(b) the amount of CCL that the supplier accounted for (or ought to have accounted for) on the basis of the incorrect supplier certificate.

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Source: https://www.legislation.gov.uk/uksi/2001/838/schedule/paragraph/6 (the official version)
Page: https://openlegislation.uk/climate-change-levy-general-regulations-2001/schedule/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.