# The Fossil Fuel Levy (Scotland) Regulations 1996, Regulation 2: Interpretation


(1) In these Regulations, unless the context otherwise requires—
“the Act” means the Electricity Act 1989;
“auditor’s certificate” means a certificate given by—
(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
(b) in relation to any other description of person, a person who is a member of one or more of the following bodies—
(i) the Institute of Chartered Accountants of Scotland;
(ii) the Institute of Chartered Accountants in England and Wales;
(iii) the Chartered Association of Certified Accountants;
(iv) the Institute of Chartered Accountants in Ireland;
“data”, except in regulation 32, includes assumptions and estimates;
“Director” means the Director General of Electricity Supply;
“distribution system” means a system of low voltage lines and electric plant operated by a licensed supplier;
“financial year” means a period of 12 months ending on 31st March;
“levy” means the levy imposed by these Regulations;
“licensed generator” means a person authorised by a licence to generate electricity;
“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;
“licensed transmitter” means a person authorised by a licence to transmit electricity;
“low voltage line” means an electric line of a nominal voltage less than 132 kilovolts;
“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;
“public electricity supplier” means a public electricity supplier whose authorised area falls wholly or mainly in Scotland;
“rate of levy” means the percentage figure from time to time produced by the method set out in Schedule 2;
“relevant interest payments” means—
(a) interest payments made pursuant to regulation 24(1); and
(b) interest payments in respect of money placed on deposit pursuant to regulation 25;
“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.
(2) Schedule 1 shall have effect for the purposes of the interpretation of Schedules 2 and 3.
(3) In these Regulations, unless the context otherwise requires—
(a) any reference to a numbered regulation or Schedule is a reference to the regulation or Schedule bearing that number in these Regulations;
(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
(c) any reference to the manner in which an amount has been calculated is a reference to—
(i) the data used in calculating the amount in question;
(ii) the manner in which that data has been used in the calculation;
(iii) the source from which that data has been derived; and
(iv) the arithmetical processes of the calculation.

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Source: https://www.legislation.gov.uk/uksi/1996/293/regulation/2 (the official version)
Page: https://openlegislation.uk/fossil-fuel-levy-scotland-regulations-1996/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.