# The Climate Change Levy (Fuel Use and Recycling Processes) Regulations 2005, Regulation 3: Use as fuel or otherwise


For the purposes of paragraph 18(1) of the Act (CCL exemption if commodity supplied for non-fuel use)—
(a) the uses of a taxable commodity that are specified in Schedule 1 to these Regulations are not to be taken as being uses of that commodity as fuel; and
(b) any uses of a taxable commodity that are not specified in Schedule 1 are specified by this paragraph as uses that are to be taken as being uses of that commodity as fuel.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110724739/regulation/3 (the official version)
Page: https://openlegislation.uk/draft-climate-change-levy-fuel-use-and-recycling-processes-regulations-2005/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.