{
  "url": "https://openlegislation.uk/fossil-fuel-levy-scotland-regulations-1996/regulation-2",
  "json_url": "https://openlegislation.uk/fossil-fuel-levy-scotland-regulations-1996/regulation-2.json",
  "legislation": "uksi/1996/293",
  "legislation_title": "The Fossil Fuel Levy (Scotland) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/fossil-fuel-levy-scotland-regulations-1996",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In these Regulations, unless the context otherwise requires—\n“the Act” means the Electricity Act 1989;\n“auditor’s certificate” means a certificate given by—\n(a) in relation to a company within the meaning of the Companies Act 1985, the auditor or auditors (as holding office for the time being in accordance with that Act) of that company; and\n(b) in relation to any other description of person, a person who is a member of one or more of the following bodies—\n(i) the Institute of Chartered Accountants of Scotland;\n(ii) the Institute of Chartered Accountants in England and Wales;\n(iii) the Chartered Association of Certified Accountants;\n(iv) the Institute of Chartered Accountants in Ireland;\n“data”, except in regulation 32, includes assumptions and estimates;\n“Director” means the Director General of Electricity Supply;\n“distribution system” means a system of low voltage lines and electric plant operated by a licensed supplier;\n“financial year” means a period of 12 months ending on 31st March;\n“levy” means the levy imposed by these Regulations;\n“licensed generator” means a person authorised by a licence to generate electricity;\n“licensed supplier” means a public electricity supplier and also a person authorised by a licence under section 6(2) of the Act to supply electricity within the authorised area of a public electricity supplier;\n“licensed transmitter” means a person authorised by a licence to transmit electricity;\n“low voltage line” means an electric line of a nominal voltage less than 132 kilovolts;\n“prescribed interest rate” means a rate which is 4 per centum per annum above the base rate of the Royal Bank of Scotland plc current from time to time;\n“public electricity supplier” means a public electricity supplier whose authorised area falls wholly or mainly in Scotland;\n“rate of levy” means the percentage figure from time to time produced by the method set out in Schedule 2;\n“relevant interest payments” means—\n(a) interest payments made pursuant to regulation 24(1); and\n(b) interest payments in respect of money placed on deposit pursuant to regulation 25;\n“unit” means a measure of electrical energy equal to one kilowatt-hour, and expressions which are used in section 33 of the Act have the same meanings as in that section.\n(2) Schedule 1 shall have effect for the purposes of the interpretation of Schedules 2 and 3.\n(3) In these Regulations, unless the context otherwise requires—\n(a) any reference to a numbered regulation or Schedule is a reference to the regulation or Schedule bearing that number in these Regulations;\n(b) any reference to a numbered paragraph is a reference to the paragraph bearing that number in the regulation or Schedule in which the reference occurs; and\n(c) any reference to the manner in which an amount has been calculated is a reference to—\n(i) the data used in calculating the amount in question;\n(ii) the manner in which that data has been used in the calculation;\n(iii) the source from which that data has been derived; and\n(iv) the arithmetical processes of the calculation.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1985 c. 6."
    }
  ],
  "outstanding_effects": [
    {
      "type": "subst",
      "affecting": "ssi/2001/335",
      "affecting_title": "The Fossil Fuel Levy (Scotland) Amendment Regulations 2001"
    },
    {
      "type": "added",
      "affecting": "ssi/2001/335",
      "affecting_title": "The Fossil Fuel Levy (Scotland) Amendment Regulations 2001"
    },
    {
      "type": "subst (1.4.2006)",
      "affecting": "ssi/2005/641",
      "affecting_title": "The Fossil Fuel Levy (Scotland) Amendment Regulations 2005"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/293/regulation/2",
    "retrieved_at": "2026-10-29T12:52:40.008931+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."
}