The Climate Change Levy (General) Regulations 2001

means a period commencing on 1st January and finishing on 31st December;

means the review required by paragraph 5(1) in relation to the original supplier certificate.

means a person who has been authorised by the Commissioners under regulation 6B(1), and “authorised” and “authorisation” shall be construed accordingly;

means fuel used in a generating station of which at least 98 per cent. of the energy content is derived from plant or animal matter, or substances derived directly or indirectly therefrom (whether or not such matter or substances are waste) and includes agricultural, forestry or wood wastes or residues, sewage and energy crops (provided that such plant or animal matter is not or is not derived directly from or indirectly from fossil fuel);

refers to climate change levy;

refers to issue 7 of the Combined Heat and Power Quality Assurance Standard prepared by the Department for Business, Energy and Industrial Strategy (December 2018);

refers to a claim in accordance with regulation 14 or 15, and “claimant” shall be construed accordingly;

means the period of 12 months commencing on a date indicated by the Commissioners in their notification of authorisation of a person, or while a person remains authorised, the most recent anniversary thereof, and is an accounting period within the meaning of regulation 3;

means the highest generation of electricity (at the main alternator terminals) which, on the assumption that the source of power is available without interruption, can be maintained indefinitely without causing damage to the plant less so much of that capacity as is consumed by the plant;

refers to electricity to which the supplier certificate in question relates;

refers to that expression in paragraph 19(2) of the Act;

refers to a full-exemption certificate or a part-exemption certificate (see paragraphs 148(2) and 148(3) of the Act and the Climate Change Levy (Combined Heat and Power Stations) Exemption Certificate Regulations 2001);

means coal, substances produced directly or indirectly from coal, lignite, natural gas, crude liquid petroleum, or petroleum products (and “natural gas” and “petroleum products” have the same meanings as in the Energy Act 1976);

refers to a fully exempt combined heat and power station (see paragraph 148(2) of the Act);

refers to gas described by paragraph 3(1)(b) of the Act;

means a generating station which is wholly or mainly driven by water other than stations driven by tidal flows, waves, ocean currents or geothermal sources and the “station” extends to all structures and works for holding or channelling water for a purpose directly related to the generation of electricity together with any turbines and associated generators directly connected to or fed by such common structures or works;

refers to the earlier of—

has the meaning given in that paragraph.

refers to supplies in relation to which provision is made by paragraph 20A(1) of the Act (exemption for supply made by electricity utility of CHP electricity);

means a hydro generating station with a declared net capacity of more than 10 megawatts;

refers to an electricity producer to whom a supply of a taxable commodity is not exempt under paragraph 14(1) of the Act (except in relation to uses of the electricity he produces for which that exemption is retained);

refers to the person who operates a station or who generates or produces electricity in that station;

refers to the meaning given by paragraph 148(9) of the Act (electricity or motive power produced in a station, and (a) heat or steam, or (b) air, or water, that has been heated or cooled);

refers to the aggregate, which must not exceed £50,000, of— (a) amounts that were wrongly taken as CCL due on taxable supplies— (a) the times of supply of which were in the accounting period to which the previous return related, and (ii) for which the registrable person in question was liable to account;

refers to a partly exempt combined heat and power station (see paragraph 148(3) of the Act);

refers to a notice published by the Commissioners and not withdrawn by a further notice;

refers to receipt either by the claimant or by a person to whom has been assigned a right to receive the whole or any part of the price written off.

refers to the person to whom a supply of a taxable commodity is made;

refers to the day mentioned in paragraph 27(6) of the Act;

refers to that expression in paragraph 27(5)(e) of the Act;

refers to a person who is registered or required to be registered under Part V of the Act (including, but for regulations 8 and 9 only (records), a person whom the Commissioners exempt from that requirement under Schedule 1 paragraph 5(9));

refers to the appropriate Part, regulation or regulations of these Regulations;

refers to any arrangements for the purposes of the claim which— (a) are made by the claimant for the purpose of securing that he is not unjustly enriched by the repayment of any amount in pursuance of the claim;

refers to any activities in relation to which the individual in question is or was a registrable person.

refers to that part (which may be the whole) of the amount of the claim which the claimant has reimbursed or intends to reimburse to other persons (recipients).

refers to—

refers to the Gas and Electricity Markets Authority or, in relation to electricity produced or supplied in Northern Ireland or produced in the Republic of Ireland, the Director General of Electricity Supply for Northern Ireland.

refers to the written notice mentioned in paragraph 19(1)(d) of the Act relating to the supply of electricity and contract in question (notice to Commissioners agreeing to fulfil conditions of exemption).

refers to any taxable supply on which a claim is based.

refers to the contract mentioned in paragraph 19(1)(b) of the Act (contract containing renewable source declaration).

means sources of energy other than peat, fossil fuel or nuclear fuel and includes (a) biomass, and (b) waste provided that it is not waste with an energy content 90 per cent. or more of which is derived from fossil fuel;

refers to—

refers to any supplies of electricity that are deemed by paragraph 23(3) of the Act (use of commodities by producers) to be made to himself by the relevant non-registrable electricity producer (own use).

refers to a fully or partly exempt CHP;

refers to a person making a supply of a taxable commodity (but, in the case of regulations 11, 13 and 14, it only refers to the person who is liable to account for the CCL charged on the taxable supply in question (see paragraph 40(1) of the Act—suppliers, and paragraph 40(2) of the Act—supplies made by persons who are neither residents of the United Kingdom nor utilities));

refers to Schedule 6 to the Finance Act 2000;

refers to— (a) if at the time of the claim no part of the price written off in the claimant’s accounts as a bad debt has been received, an amount equal to the amount of the price so written off;

means the annual accounting scheme established by regulations 6B to 6G;

refers to when a supply of a taxable commodity is treated as taking place by or under paragraphs 25 to 39 of the Act;

means the period commencing on the first day of a person’s accounting period in which the Commissioners authorise him to use the scheme, and ending on the day immediately preceding the first day of that person’s first current accounting year, and is an accounting period within the meaning of regulation 3.

refers to the aggregate, which must not exceed £50,000, of— (a) the CCL due on taxable supplies— (a) the times of supply of which were in the accounting period to which the previous return related, and (ii) for which the registrable person in question was liable to account;

has the meaning given in section 75(2) of the Environmental Protection Act 1990 as that subsection will have effect once it has been amended by paragraph 88 of Schedule 22 to the Environment Act 1995, but does not include gas derived from landfill sites or gas produced from the treatment of sewage.