Regulation 2
In regulation 2 of the Hydrocarbon Oil Duties (Reliefs for Electricity Generation) Regulations 2005f1—
for everything from ““auto-generator”” to “paragraph 152 of Schedule 6 to the Finance Act 2000;”, substitute—
““auto-generator” carries the meaning it would for climate change levy if that levy’s taxable commodities included qualifying oil (see the Finance Act 2000 Schedule 6 paragraphs 3(1), 14(3)(a), 147, 152(1) and 152(3), and the Climate Change Levy (Electricity and Gas) Regulations 2001f2 regulation 6);”;
for everything from ““exempt unlicensed electricity supplier”” to “paragraph 14(4) of Schedule 6 to the Finance Act 2000;”, substitute—
““exempt unlicensed electricity supplier” carries the meaning it would for climate change levy if that levy’s taxable commodities included qualifying oil (see the Finance Act 2000 Schedule 6 paragraphs 3(1), 14(2)(a) and 14(4), and the Climate Change Levy (Electricity and Gas) Regulations 2001 regulation 5);”;
in the meaning given for “qualifying oil”—
after “heavy” insert “or light”;
after “section 11(1)” insert “or 14(1)”;
in the meaning given for “relevant duty”, after “section 11(1)” insert “or 14(1)”.
Annotations
Footnotes
- f1
- f2