The Climate Change Levy (General) (Amendment) Regulations 2011

• Citation: S.I. 2011/684
• Sections: 6

Section 1 Citation, commencement and effect

These Regulations may be cited as the Climate Change Levy (General) (Amendment) Regulations 2011 and come into force on 1st April 2011.

Section 2 Citation, commencement and effect

The amendment made by regulation 5 does not affect any liability to a penalty incurred before the coming into force of these Regulations.

Section 3 Amendments to the Climate Change Levy (General) Regulations 2001

The Climate Change Levy (General) Regulations 2001 are amended as follows.

Section 4 Amendments to the Climate Change Levy (General) Regulations 2001

For regulation 37(5), substitute—

(5) A recipient who delivers a supplier certificate to a supplier must deliver to the Commissioners within 30 days of doing so any supporting analysis document.

Section 5 Amendments to the Climate Change Levy (General) Regulations 2001

In regulation 60(1)(h), omit “14(1), 14(2),”.

Section 6 Amendments to the Climate Change Levy (General) Regulations 2001

In Schedule 1—

(a) in the formula in paragraph 2, for “0.8R” substitute “0.65R”;

(b) in paragraph 2, for “0.8R = 80%” substitute “0.65R = 65%”;

(c) in paragraph 12, after sub-paragraph (1) insert—

(1A) The recipient must deliver to the supplier a further certificate updating the information in the original supplier certificate where the recipient’s entitlement to claim relief is affected by any change to the CCL relief formula.

(1B) The further certificate referred to in sub-paragraph (1A) must be delivered to the supplier no later than the date on which the recipient’s first annual review following the change in the CCL relief formula must be completed.

(1C) For the purpose of sub-paragraph (1B), “annual review” means the review required by paragraph 5(1) in relation to the original supplier certificate.

(1D) If the recipient is required to deliver a further certificate in accordance with sub-paragraph (1A) and fails to do so within the time limit specified in sub-paragraph (1B), paragraph 101 of the Act shall apply accordingly (civil penalties: incorrect certificates).

(d) omit paragraph 14.