# The Climate Change Levy (Use as Fuel) (Amendment) Regulations 2003, Note: 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 fuel.
The Treasury may specify by regulations uses of a commodity that are or are not to be taken as being uses as fuel.
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.

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Source: https://www.legislation.gov.uk/uksi/2003/665/note (the official version)
Page: https://openlegislation.uk/climate-change-levy-use-as-fuel-amendment-regulations-2003/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.