Electricity Tax Regulations 2008
Statutory Instruments
Source: Statutory Instruments

num: 1
paragraphs: (1) These Regulations may be cited as the Electricity Tax Regulations 2008.
(2) These Regulations shall come into operation on 1 October 2008.
num: 2
paragraphs: (1) In these Regulations—
(2) A word or expression used in these Regulations has the same meaning as it has in Chapter 1 of Part 2 of the Act of 2008.
num: 3
paragraphs: Every application for registration as a supplier, under section 62 of the Act of 2008, shall be in such form as the Commissioners may require, and shall contain the particulars specified in Schedule 1, and such other particulars as the Commissioners may from time to time require.
num: 4
paragraphs: The period from 1 October 2008 to 31 December 2008 is prescribed as an accounting period for the purposes of payment and returns of tax.
num: 5
paragraphs: In accordance with subsection (2) of section 60 of the Act of 2008, a supply shall be deemed to be—
(a) for household use (and so relieved from tax under section 63 of the Act of 2008) where it is supplied at a price specified by the supplier for such use,
(b) a taxable non-business supply, where it is supplied to a consumer, identified (by name) by the Commissioners to the supplier for that purpose,
(c) taxable at the business rate where it is not otherwise so deemed under paragraph (a) or (b).
num: 6
paragraphs: Where a consumer shows to the satisfaction of the Commissioners that a quantity of electricity, supplied to such consumer in an accounting period, has been used for chemical reduction, or in an electrolytic or metallurgical process, the Commissioners shall, subject to a valid claim in accordance with section 64 of the Act of 2008, and in accordance with section 63 of that Act, repay to such consumer an amount equivalent to the tax paid by the supplier on such quantity.
num: 7
paragraphs: (1) Every supplier shall keep, in such form as the Commissioners may require, all the accounts and other records specified in Schedule 2, and shall produce such accounts for examination when required to do so by a proper officer.
(2) Any consumer who has claimed a repayment of tax in accordance with Regulation 6, shall keep, in such form as the Commissioners may require, all accounts and other records relevant to the claim.
(3) In the case of any record required to be kept under these Regulations that is held in a non-legible form, such record shall be produced in a legible form, or reproduced in a permanent legible form, when so required by a proper officer.
num: 8
paragraphs: (1) In respect of any record required to be kept under these Regulations, a person shall not—
(a) obliterate any entry,
(b) make any entry that is untrue in any particular, or
(c) alter or cancel any entry, except for the purpose of correcting an error.
(2) Any alteration or cancellation made under paragraph (1)(c) shall be made in a manner that does not render illegible, in whole or in part, the original entry.
num: 9
paragraphs: An application or return required of a supplier under these Regulations shall be signed—
(a) in the case of an individual, by such individual or by a person authorised in writing to sign such application or return on behalf of such individual,
(b) in the case of a body corporate, by a director, company secretary or any person authorised in writing by one of them under the company seal to sign such application or return on behalf of the body, and
(c) in the case of an unincorporated body of persons, by one of the partners or any person authorised by one of them to sign such application or return on behalf of the body.
num: 10
paragraphs: (1) Except where the Commissioners may otherwise allow or require, the records required under these Regulations shall—
(a) be preserved for a period of not less than 6 years from the date of the last entry in such records, and
(b) be kept at the registered place of business of the supplier, or such other place as the Commissioners may in any particular case allow.
(2) Except where otherwise required by the Commissioners, the records referred to in paragraph (1) may be kept by any electronic, photographic or other process that—
(a) ensures the integrity of the record, and
(b) allows the record to be readily displayed in a legible form, or reproduced in a permanent legible form.