# The Hydrocarbon Oil Duties (Reliefs for Electricity Generation) (Amendment) Regulations 2007, Regulation 2


In regulation 2 of the Hydrocarbon Oil Duties (Reliefs for Electricity Generation) Regulations 2005—
(a) 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 2001 regulation 6);”;
(b) 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);”;
(c) in the meaning given for “qualifying oil”—
(i) after “heavy” insert “or light”;
(ii) after “section 11(1)” insert “or 14(1)”;
(d) in the meaning given for “relevant duty”, after “section 11(1)” insert “or 14(1)”.

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Source: https://www.legislation.gov.uk/uksi/2007/2191/regulation/2 (the official version)
Page: https://openlegislation.uk/hydrocarbon-oil-duties-reliefs-for-electricity-generation-amendment-regulations-2007/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.