{
  "url": "https://openlegislation.uk/fossil-fuel-levy-regulations-1990/regulation-40",
  "json_url": "https://openlegislation.uk/fossil-fuel-levy-regulations-1990/regulation-40.json",
  "legislation": "uksi/1990/266",
  "legislation_title": "The Fossil Fuel Levy Regulations 1990",
  "legislation_url": "https://openlegislation.uk/fossil-fuel-levy-regulations-1990",
  "path": "regulation/40",
  "kind": "regulation",
  "number": "40",
  "heading": "Persons ceasing to be licensed suppliers",
  "text": "(1) Any person who ceases to be a licensed supplier shall, as regards any qualifying month or part of a qualifying month during which he was a licensed supplier, continue to be treated as if he were a licensed supplier for so long as there is in relation to him–\n(a) any liability arising under these Regulations and not fully discharged; or\n(b) any right so arising and not fully satisfied.\n(2) Where any person who ceases to be a licensed supplier is not liable, by reason of such cessation, to make any further payments under regulation 11, any requirement in these Regulations to make a payment with any further payment under regulation 11 (however such further payment may be described) shall be construed as a requirement to make the payment forthwith, and regulation 29 shall apply as appropriate.\n(3) Where any person who ceases to be a licensed supplier is unable, by reason of such cessation, to exercise any right of deduction from payments due under regulation 11 in pursuance of–\n(a) paragraph (5)(b) of regulation 14;\n(b) paragraph (5) of regulation 15;\n(c) paragraph (4) of regulation 24;\n(d) paragraph (4) of regulation 25;\n(e) paragraph (b) of regulation 26; or\n(f) regulation 27;\nas read (in each case) with regulation 29, the Director shall make to that person a payment of an amount equal to the amount which could not be so deducted.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "rev in pt",
      "affecting": "uksi/2001/1200",
      "affecting_title": "The Fossil Fuel Levy (Amendment) Regulations 2001"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/266/regulation/40",
    "retrieved_at": "2026-10-29T15:27:51.089242+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."
}