{
  "url": "https://openlegislation.uk/draft-climate-change-levy-use-as-fuel-regulations-2001/note",
  "json_url": "https://openlegislation.uk/draft-climate-change-levy-use-as-fuel-regulations-2001/note.json",
  "legislation": "ukdsi/2001/0110288106",
  "legislation_title": "The Climate Change Levy (Use as Fuel) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/draft-climate-change-levy-use-as-fuel-regulations-2001",
  "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 received by 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.\nThe Schedule to these Regulations specifies the non-fuel uses. All other uses are specified as fuel uses.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 18(1) of Schedule 6 to the Finance Act 2000 (c. 17)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Paragraph 18(2)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Regulations 2(a) and 2(b), respectively, of these Regulations."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2001/0110288106/note",
    "retrieved_at": "2026-10-30T15:27:01.292091+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."
}