CCLG1200 - Introduction: Law and regulations

The CCL legislation is contained in:

• Part II clause 30 and in Schedules 6 and 7 of the Finance Act 2000;
• Climate Change Levy (Registration and Miscellaneous Provisions) Regulations SI 2001/7;
• Climate Change Levy (Combined Heat and Power Stations) Exemption Certificate Regulations SI 2001/486;
• Climate Change Agreements (Eligible Facilities) Regulations SI 2001/662;
• Climate Change Levy (General) Regulations SI 2001/838 (as amended by SI 2002/1152, SI 2003/604, SI 2003/2633, SI 2005/1716, SI 2006/954, SI 2007/2903, SI 2008/1482, SI 2010/643 and SI 2011/xxxx);
• Climate Change Levy (Electricity and Gas) Regulations SI 2001/1136;
• Climate Change Levy (Solid Fuel) Regulations SI 2001/1137;
• Climate Change Levy (Use as Fuel) Regulations SI 2001/1138 (as amended by SI 2003/665) (Revoked);
• Climate Change Agreements (Energy-Intensive Installations) Regulations SI 2001/1139;
• Climate Change Levy (Combined Heat and Power Stations) Prescribed Conditions and Efficiency Percentages Regulations SI 2001/1140 (as amended by SI 2003/861) (Revoked);
• Climate Change Levy (Combined Heat and Power Stations) Regulations SI 2005/1714,
• Climate Change Levy (Fuel Use and Recycling processes) Regulations SI 2005/1715.

It can be accessed via the online “LexisNexis Butterworths Direct”, or from commercially available manuals such as CCH or the Orange Tax Handbook held in each office.