{
  "url": "https://openlegislation.uk/draft-climate-change-levy-use-as-fuel-regulations-2001/regulation-2",
  "json_url": "https://openlegislation.uk/draft-climate-change-levy-use-as-fuel-regulations-2001/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": null,
  "text": "For the purposes of paragraph 18(1) of Schedule 6 to the Finance Act 2000 (climate change levy exemption if commodity supplied for non-fuel use)—\n(a) the uses of a taxable commodity that are specified in the Schedule to these Regulations are not to be taken as being uses of that commodity as fuel; and\n(b) any uses of a taxable commodity that are not specified in that Schedule are specified by this paragraph as uses that are to be taken as being uses of that commodity as fuel.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2001/0110288106/regulation/2",
    "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."
}