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 received by 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.
The Schedule to these Regulations specifies the non-fuel uses. All other uses are specified as fuel usesf3.
Annotations
Footnotes
- f1
-
Paragraph 18(1) of Schedule 6 to the Finance Act 2000 (c. 17).
- f2
-
Paragraph 18(2).
- f3
-
Regulations 2(a) and 2(b), respectively, of these Regulations.