{
  "url": "https://openlegislation.uk/climate-change-levy-use-as-fuel-amendment-regulations-2003/note",
  "json_url": "https://openlegislation.uk/climate-change-levy-use-as-fuel-amendment-regulations-2003/note.json",
  "legislation": "uksi/2003/665",
  "legislation_title": "The Climate Change Levy (Use as Fuel) (Amendment) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/climate-change-levy-use-as-fuel-amendment-regulations-2003",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nA 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 fuel.\nThe Treasury may specify by regulations uses of a commodity that are or are not to be taken as being uses as fuel.\nRegulation 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 18(1) of Schedule 6 to the Finance Act 2000."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Paragraph 18(2)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/665/note",
    "retrieved_at": "2026-10-29T06:29:08.450949+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."
}