{
  "url": "https://openlegislation.uk/hydrocarbon-oil-duties-reliefs-for-electricity-generation-amendment-regulations-2007/regulation-2",
  "json_url": "https://openlegislation.uk/hydrocarbon-oil-duties-reliefs-for-electricity-generation-amendment-regulations-2007/regulation-2.json",
  "legislation": "uksi/2007/2191",
  "legislation_title": "The Hydrocarbon Oil Duties (Reliefs for Electricity Generation) (Amendment) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/hydrocarbon-oil-duties-reliefs-for-electricity-generation-amendment-regulations-2007",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": null,
  "text": "In regulation 2 of the Hydrocarbon Oil Duties (Reliefs for Electricity Generation) Regulations 2005—\n(a) for everything from ““auto-generator”” to “paragraph 152 of Schedule 6 to the Finance Act 2000;”, substitute—\n““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 2001 regulation 6);”;\n(b) for everything from ““exempt unlicensed electricity supplier”” to “paragraph 14(4) of Schedule 6 to the Finance Act 2000;”, substitute—\n““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);”;\n(c) in the meaning given for “qualifying oil”—\n(i) after “heavy” insert “or light”;\n(ii) after “section 11(1)” insert “or 14(1)”;\n(d) in the meaning given for “relevant duty”, after “section 11(1)” insert “or 14(1)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2005/3320."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2001/1136."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2191/regulation/2",
    "retrieved_at": "2026-10-29T03:46:55.371633+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."
}