Explanatory note
(This note is not part of the Regulations)
A supply of a taxable commodity may be exempt from Climate Change Levy if it is made to a person who does not intend to use the commodity as fuelf1.
The Treasury may specify by regulations uses of a commodity that are or are not to be taken as being uses as fuelf2.
Regulation 2 amends the Climate Change Levy (Use as Fuel) Regulations 2001 to specify a further seven uses of taxable commodities as uses of those commodities otherwise than as fuel.
Annotations
Footnotes
- f1
-
Paragraph 18(1) of Schedule 6 to the Finance Act 2000.
- f2
-
Paragraph 18(2).