{
  "url": "https://openlegislation.uk/draft-climate-change-levy-combined-heat-and-power-stations-amendment-regulations-2013/note",
  "json_url": "https://openlegislation.uk/draft-climate-change-levy-combined-heat-and-power-stations-amendment-regulations-2013/note.json",
  "legislation": "ukdsi/2013/9780111533147",
  "legislation_title": "The Climate Change Levy (Combined Heat and Power Stations) (Amendment) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/draft-climate-change-levy-combined-heat-and-power-stations-amendment-regulations-2013",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations, which come into force on 1 April 2013, amend the Climate Change Levy (Combined Heat and Power Stations) Regulations 2005 (SI 2005/1714).\nElectricity up to a specified, quantitative limit produced in a partly exempt combined heat and power station may be supplied exempt from climate change levy. Regulation 3 provides, for the purposes of calculating that quantitative limit, for supplies to a utility or for a domestic or non-business use of a charity to be disregarded, but requires the electrical equivalent of any mechanical output of the station produced otherwise than for the purpose of generating electricity to be included.\nRegulation 4 revokes a transitional provision which is no longer necessary.\nA Tax Information and Impact Note covering this instrument was published on 21 March 2012 and is available on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm. It remains an accurate summary of the impacts that apply to this instrument.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111533147/note",
    "retrieved_at": "2026-10-30T14:50:42.437661+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."
}