BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?

No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!



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 (General) (Amendment) (No. 2) Regulations 2003
URL: http://www.bailii.org/uk/legis/num_reg/2003/20032633.html

[New search] [Help]


2003 No. 2633

CLIMATE CHANGE LEVY

The Climate Change Levy (General) (Amendment) (No. 2) Regulations 2003

  Made 9th October 2003 
  Laid before the House of Commons 10th October 2003 
  Coming into force 1st November 2003 

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 30 of and Schedule 6 paragraphs 19(3), 146(1) and 146(2) to the Finance Act 2000[1], hereby make the following Regulations:

     1. These Regulations may be cited as the Climate Change Levy (General) (Amendment) (No. 2) Regulations 2003 and come into force on 1st November 2003.

     2. After regulation 47(2) of the Climate Change Levy (General) Regulations 2003[2] insert  - 


Michael Hanson
Commissioner of Customs and Excise

New King's Beam House, London SE1 9PJ
09 October 2003


EXPLANATORY NOTE

(This note is not part of the Regulations)


These regulations amend regulation 47 of the Climate Change Levy (General) Regulations 2001 (S.I. 2001/838) as of 1st November 2003, by inserting a new paragraph (2A).

This amendment makes provision for coal mine methane to be regarded as a renewable source for the purposes of the climate change levy exemption for electricity from renewable sources.

Notes:

 [1] 2000 c. 17; paragraph 147 of Schedule 6 to the Finance Act 2000 provides that prescribed means prescribed by regulations made by the Commissioners under Schedule 6 and the Commissioners means the Commissioners of Customs & Excise.back

[2] S.I. 2001/838, amended by S.I. 2003/604; there is another amending instrument but it is not relevant.back

[3] 2000 c. 17; paragraph 19(4A) was inserted into Schedule 6 to the Act by section 126 of the Finance Act 2002 (c. 23) and has effect in relation to supplies of electricity made on or after 1st November 2003, the day appointed by the Treasury for the purposes of that section.back


ISBN 0 11 047840 1


  Prepared 16 October 2003

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/legis/num_reg/2003/20032633.html