BAILII [Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom Statutory Instruments
You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Climate Change Levy (Solid Fuel) Regulations 2001
URL: http://www.bailii.org/uk/legis/num_reg/2001/20011137.html

[New search] [Help]

STATUTORY INSTRUMENTS

2001 No. 1137

CLIMATE CHANGE LEVY

The Climate Change Levy (Solid Fuel) Regulations 2001

  Made 22nd March 2001 
  Coming into force 1st April 2001 

The Treasury, in exercise of the powers conferred on them by section 30 of and paragraphs 3(3), 146(1) and 146(7) of Schedule 6 to the Finance Act 2000[1], and of all other powers enabling them in that behalf, hereby make the following Regulations, a draft of which has, in accordance with paragraph 146(3) of that Schedule, been laid before Parliament and approved by a resolution of the House of Commons:

     1. These Regulations may be cited as the Climate Change Levy (Solid Fuel) Regulations 2001 and shall come into force on 1st April 2001.

     2.  - (1) Solid fuel is not a taxable commodity for the purposes of Schedule 6 to the Finance Act 2000 if - 

    (2) In this regulation - 


David Jamieson

Greg Pope
Two of the Lords Commissioners of Her Majesty's Treasury

22nd March 2001


EXPLANATORY NOTE

(This note is not part of the Regulations)


These Regulations provide that solid fuel with an open market value not exceeding £15 per tonne at the time it is supplied is not a taxable commodity for the purposes of climate change levy.

Notes:

 [1] 2000 c. 17.back

[2] 1994 c. 23.back


ISBN 0 11 029225 1


 © Crown copyright 2001

Prepared 6 April 2001

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/legis/num_reg/2001/20011137.html