CCLG8100 - Reduced-rate energy intensive users: Variation of CCA certificates
Paragraph 44 of Schedule 6 to the Finance Act 2000 above makes reference to paragraph 45, which deals with variations in terms of notices and in establishing the power of the Commissioners to make regulations covering whether or not a supply of a taxable commodity is made to a facility covered by a notice, including specific provision to determine whether a supply is actually delivered to a facility.
A variation certificate may be issued which either removes or adds to the entitlement of a facility covered by an agreement or amending the periods to which a CCA applies.
45(1) This paragraph applies where the Secretary of State, after having given in respect of a facility such a certificate as is mentioned in paragraph 44(1) (“the original certificate”), gives a certificate (a “variation certificate”) to the Commissioners stating—
(a) that, throughout the period (“the original period”) specified for the facility in the original certificate, the facility is to be taken as not being covered by a climate change agreement; or
(b) that, for so much of the original period as falls on or after a day specified in the variation certificate (being a day falling within the original period), the facility is to be taken as no longer being covered by a climate change agreement.
(2) [Omitted by FA 2007, s. 23 and Sch. 2, para. 8(2) and repealed by FA 2007, s. 114 and Sch. 27 Pt. 1(2)]
(3) [Omitted by FA 2007, s. 23 and Sch. 2, para. 8(2) and repealed by FA 2007, s. 114 and Sch. 27 Pt. 1(2)]
(4) [Omitted by FA 2007, s. 23 and Sch. 2, para. 8(2) and repealed by FA 2007, s. 114 and Sch. 27 Pt. 1(2)]
(5) If—
(a) the statement in the variation certificate in respect of the facility is of the type described in sub-paragraph (1)(a), and
(b) the day on which the variation certificate is given falls before the beginning of the original period,
the original certificate has effect as if the facility had never been specified in it.
(6) If—
(a) the statement in the variation certificate in respect of the facility is of the type described in sub-paragraph (1)(a), and
(b) the day on which [the variation certificate is given] falls during the original period,
the original certificate has effect as if the last day of the period specified for the facility in the original certificate were the day on which the variation certificate is given.
(7) If the statement in the variation certificate in respect of the facility is of the type described in sub-paragraph (1)(b), [the original certificate has effect as if the last day of the period specified for the facility in the original certificate were the later of—
(a) the day on which the variation certificate is given, and
(b) the day specified in the variation certificate
