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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Climate Change Levy (General) (Amendment) Regulations 2007 No. 2903 URL: http://www.bailii.org/uk/legis/num_reg/2007/20072903.html |
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Made | 8th October 2007 | ||
Laid before the House of Commons | 8th October 2007 | ||
Coming into force | 1st November 2007 |
Item | Regulation, etc | Extent of amendment |
1. | 2(1) | Omit “, "half-rate part"” and "a half-rate supply or". |
2. | 5(1)(b) | For ", in Schedule 1, paragraphs 5(9G) and 8(1)(b)" substitute "Schedule 1 paragraph 8(1)(b)". |
3. | 8(c)(ii) | Omit "half-rate or". |
4. | 11(1)(c) |
For "neither a half-rate supply nor" substitute "not". Omit "half-rate or". |
5. | 11(1)(d) | Omit. |
6. | 11(2)(a) | Omit ", (d)". |
7. | 12(1) | Omit ", half-rate". |
8. | 33, and its heading | Omit ", half-rate". |
9. | Heading to Part 3 | Omit ", HALF-RATE". |
10. | 34(1) |
Omit ", before the time of supply,". For "has delivered" substitute "delivers". |
11. | 35(1) | For "half-rate" substitute "reduced-rate". |
12. | 35(1) |
Omit ", before the time of supply,". For "has delivered" substitute "delivers". |
13. | 35(2) |
For "half-rate" substitute "reduced-rate". For "43" substitute "44(1)". For "(horticultural producers)" substitute "(reduced-rate for supplies covered by climate change agreements)". |
14. | 35(3) | For "half-rate" substitute "reduced-rate". |
15. | 35(4) to 35(9) | Omit. |
16. | 36(1) |
Omit ", before the time of supply,". For "has delivered" substitute "delivers". |
17. | 37(1) | Omit "in relation to a supply the time of supply of which is". |
18. | 38(1)(b) | For everything after "taxable commodity" substitute "to which regulation 34, 35 or 36 applies.". |
19. | 42 | Omit. |
20. | 47(2) | Omit the meanings given for "distribution system" and "transmission system". |
21. | 48(1B) | Omit. |
22. | 51B(3), 51B(4) | Omit. |
23. | 51B(8) | Omit "(3),". |
24. | 51H(4) | Omit ", half-rate". |
The following amendments are to the heading to and given paragraphs of Schedule 1 to S.I. 2001/838. | ||
25. | Heading | Omit ", HALF-RATE". |
26. | 1 | Omit "or that otherwise includes a reduced-rate part". |
27. | 2 |
Omit "+ 0.5H" from the CCL relief formula. Omit everything from "0.5H =" to "horticultural producers).". |
28. | 2A | Omit. |
29. | 3(1) | For everything from "regulation 35(2)" to "(certain reduced-rates)" substitute "regulation 35(2) or 36(2) (reduced-rates),". |
30. | 5(7) |
After "24(3)" insert ", or paragraph 45A,". After "etc" insert "or Reduced-rate supplies: deemed supply". |
31. | 5(8) | After "24(3)" insert "or 45A(2)". |
32. | 5(9) | After "40" insert ", 45A(2)(a)". |
33. | 5(9C)(a) | After "paragraph 24(3)" insert "or 45A(2)". |
34. | 5(9G) | Omit. |
35. | 5(11) | Omit. |
36. | 6(1)(c) |
For "neither a half-rate supply nor" substitute "not". Omit "half-rate or". |
37. | 6(1)(d) | Omit. |
38. | 9C(6) | For "5(9G)" substitute "5(9F)". |
Paragraph of Schedule 6 to the Finance Act 2000 (c. 17) (climate change levy) | Nature of paragraph | Amendments, modifications, etc. |
19 | Exemption: electricity from renewable sources | Finance Act 2002 (c. 23) section 126 and S.I. 2003/2622 (C. 99). |
20A | Exemption: electricity produced in combined heat and power stations | Finance Act 2002 (c. 23) section 123 and S.I. 2003/603 (C. 31). |
22 | Giving effect to exemptions and exclusions | |
39(1) | Time of supply | Finance Act 2007 (c. 11) Schedule 2 paragraphs 6 and 13(2), and S.I. 2007/2902 (C. 114). |
41 | Returns and payment of levy | Finance Act 2003 (c. 14) sections 192(1), 192(2) and 216, and Schedule 43 Part 4(2). |
43(4), 43(5) | Half-rate supplies | Finance Act 2006 (c. 25) sections 172(8), 172(12) and 178 and Schedule 26 Part 8(1), and S.I. 2007/2901 (C. 113). |
44(3), 44(4) | Reduced-rate supplies | Finance Act 2007 (c. 11) Schedule 2 paragraphs 7 and 13(2), and S.I. 2007/2902 (C. 114). |
53(4) | Registration | Finance Act 2003 (c. 14) sections 192(1) and 192(3). |
59(1), 59(2) | Correction of the register, etc. | |
60(1) | Notifications about register, etc. | |
62 | Tax credits |
Finance Act 2003 (c. 14) sections 192(1) and 192(4). Finance Act 2006 (c. 25) sections 172(8), 172(13) and 178 and Schedule 26 Part 8(1), and S.I 2007/2901 (C. 113). |
114(1), 114(2) | Non-resident taxpayers: appointment of tax representatives | |
125 | Records | Finance Act 2003 (c. 14) sections 192(1) and 192(9). |
146 | Regulations | Finance Act 2003 (c. 14) section 188(2)(c). |
147 | Interpretation: general |
Finance Act 2003 (c. 14) section 188(2). Finance Act 2006 (c. 25) sections 172(8), 172(15) and 178 and Schedule 26 Part 8(1), and S.I. 2007/2901 (C. 113). Finance Act 2007 (c. 11) Schedule 2 paragraph 10 and S.I. 2007/2902 (C. 114). |
149A | Certification of electricity from fully or partly exempt combined heat and power station | Finance Act 2002 (c. 23) section 124. |
[2] S.I. 2001/838; amended by S.I. 2002/1152, 2003/604, 2003/2633, 2005/1716, 2006/954.back
[3] The Finance Act 2006 (c. 25) section 172(1) provides that no supply made on or after 1st April 2006 is a half-rate supply.back
[4] About which see the Finance Act 2000 (c. 17) Schedule 6 paragraph 45A, inserted by the Finance Act 2007 (c. 11) Schedule 2 paragraph 9 and S.I. 2007/2902 (C. 114).back
[5] About which see the Finance Act 2000 (c. 17) Schedule 6 paragraphs 44(1)(b) and 45A(1), as respectively substituted and inserted by the Finance Act 2007 (c. 11) Schedule 2 paragraphs 7 and 9 and S.I. 2007/2902 (C. 114).back
[6] The Finance Act 2000 (c. 17) Schedule 6 Part 3 applies to determine when a supply is treated as taking place.back
[12] As of 1st April 2006 under section 172 of the Finance Act 2006 (c. 25).back
[13] This complements the changes made to the primary legislation for the reduced-rate regime by Schedule 2 to the Finance Act 2007 (c. 11) and S.I. 2007/2902 (C. 114).back