CLIMATE CHANGE LEVY PART I PRELIMINARY Citation and commencement 1 These Regulations may be cited as the Climate Change Levy (General) Regulations 2001 and shall come into force on 1st April 2001. General interpretation 2 1 In these Regulations and the Schedules , except where the context requires otherwise— “the Act” refers to Schedule 6 to the Finance Act 2000; “CCL” refers to climate change levy; “excluded part”, “exempt part” ... ... and “reduced-rate part” refer, respectively, to that part of a supply of a taxable commodity that would, by itself, be excluded or exempt from CCL or would be ... ... a reduced-rate supply for CCL purposes; “gas” refers to gas described by paragraph 3(1)(b) of the Act; “Part”, “regulation” or “regulations” refers to the appropriate Part, regulation or regulations of these Regulations; “non-registrable electricity producer” refers to an electricity producer to whom a supply of a taxable commodity is not exempt under paragraph 14(1) of the Act (except in relation to uses of the electricity he produces for which that exemption is retained); “published notice” refers to a notice published by the Commissioners and not withdrawn by a further notice; “recipient” refers to the person to whom a supply of a taxable commodity is made; ... “registrable person” refers to a person who is registered or required to be registered under Part V of the Act (including, but for regulations 8 and 9 only (records), a person whom the Commissioners exempt from that requirement under Schedule 1 paragraph 5(9)) ; ... “supplier” refers to a person making a supply of a taxable commodity (but, in the case of regulations 11, 13 and 14, it only refers to the person who is liable to account for the CCL charged on the taxable supply in question (see paragraph 40(1) of the Act—suppliers, and paragraph 40(2) of the Act—supplies made by persons who are neither residents of the United Kingdom nor utilities)); “time of supply” refers to when a supply of a taxable commodity is treated as taking place by or under paragraphs 25 to 39 of the Act; “working day” excludes Saturday, Sunday and any bank or public holiday. 2 Where a provision of these Regulations requires the delivery of something to the Commissioners, it must be taken to include a requirement that delivery must be made to any address specified for the purpose in question by the Commissioners in a published notice. PART II ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC. Accounting periods 3 1 A registrable person shall be subject to accounting periods. 2 In the case of a registered person, these shall be each three month period ending on the dates notified to him at any time by the Commissioners for this purpose. 3 In the case of any other registrable person, these shall be each three month period ending on 31st March, 30th June, 30th September or 31st December. 4 However, in a particular case, the Commissioners may vary the start, end and length of any accounting period. Returns 4 1 A registrable person is obliged to make a return to the Commissioners covering each of his accounting periods. 2 The registrable person is obliged to make that return no later than the last working day of the month immediately following the end of the period to which it relates. 3 In the case of an accounting period that does not end on the last day of a month, the registrable person is obliged to make that return no later than the due day directed by the Commissioners. 4 The Commissioners may allow the registrable person extra time in which to make that return. 5 The registrable person must make that return in a form that is prescribed by the Commissioners in a published notice (“prescribed form”). 6 The registrable person must make that return by securing that it is delivered either to the address prescribed by the Commissioners in a published notice or to any other address that they may direct or allow. Content of returns 5 1 The registrable person must declare in the return the CCL due from him for the relevant accounting period, taking into consideration— a the CCL due on taxable supplies— i the time of supply of which is in that accounting period, and ii for which he is liable to account; and, b any authorised or required adjustment or any correction of errors (see regulations 14(2), 17(3), 27 and 28 and Schedule 1 paragraph 8(1)(b) ). 2 The registrable person must provide in the return accurate information about every matter that the prescribed form requires. 3 The registrable person must sign, date and declare on the document forming his return that the information provided in it is true and complete. 4 The registrable person must comply with paragraphs (1), (2) and (3) in the manner prescribed by the Commissioners in a published notice. Payment 6 1 A registrable person must pay to the Commissioners the amount of CCL due from him for a given accounting period no later than the due date for the return for that period (see regulations 4(2), 4(3) and 4(4)). 2 The registrable person must make that payment by securing that it is delivered either to the address or bank account prescribed for this purpose by the Commissioners in a published notice or to any other address or bank account that they may direct or allow. 3 The Commissioners may allow a registrable person who has made arrangements with them for the payment of any amount of CCL due from him by means of direct debit an extra 7 days in which the payment may be made. 4 The Commissioners shall only act pursuant to paragraph (3) in accordance with conditions they shall stipulate in a published notice. Interpretation of Regulations 6B to 6G 6A In regulations 6B to 6G— “authorised person” means a person who has been authorised by the Commissioners under regulation 6B(1), and “authorised” and “authorisation” shall be construed accordingly; “current accounting year” means the period of 12 months commencing on a date indicated by the Commissioners in their notification of authorisation of a person, or while a person remains authorised, the most recent anniversary thereof, and is an accounting period within the meaning of regulation 3; “the scheme” means the annual accounting scheme established by regulations 6B to 6G; “transitional accounting period” means the period commencing on the first day of a person’s accounting period in which the Commissioners authorise him to use the scheme, and ending on the day immediately preceding the first day of that person’s first current accounting year , and is an accounting period within the meaning of regulation 3. Annual accounting scheme 6B 1 The Commissioners may, subject to the requirements in paragraph (2) below and in regulations 6C to 6G, authorise a registered person to pay and account for CCL by reference to any transitional accounting period, and any subsequent current accounting year, at such times, and for such amounts, as may be determined in accordance with the scheme. 2 The Commissioners shall not be required to authorise a person under regulation 6B(1) unless an application is made to the Commissioners in such form and in such manner as the Commissioners may prescribe in a published notice. Admission to the scheme 6C 1 A person shall be eligible to apply for authorisation if— a he has been registered for at least 12 months at the date of his application for authorisation; b he has reasonable grounds for believing that the amount of CCL on taxable supplies made or to be made by him in the period of 12 months beginning on the date of his application for authorisation will not exceed £2,000; c his registration is not in the name of a representative member of a group of two or more bodies corporate under paragraph 56(2) of Schedule 6 to the Act; d his registration is not in the name of a division under paragraph 56(3) of Schedule 6 to the Act; and e he has not in the 12 months preceding the date of his application for authorisation ceased to operate the scheme. 2 The Commissioners may refuse to authorise a person where they consider it necessary to do so for the protection of the revenue. Cessation of authorisation 6D 1 An authorised person shall continue to account for CCL in accordance with the scheme until he ceases to be authorised. 2 An authorised person ceases to be authorised when— a at the end of any transitional accounting period or current accounting year the amount of CCL on taxable supplies made by him during that period or year has exceeded £2,000; b his authorisation is terminated in accordance with regulation 6E; c he— i becomes insolvent and ceases to trade, other than for the purpose of disposing of stocks and assets, ii ceases business or ceases to be registered, iii dies, becomes bankrupt or incapacitated; d he ceases to operate the scheme of his own volition. 6E 1 The Commissioners may terminate an authorisation in any case where— a a false statement has been made by or on behalf of an authorised person in relation to his application for authorisation; b an authorised person fails to make by the due date a return for his transitional accounting period or current accounting year; c an authorised person fails to make by the due date any payment shown as due on any return for his transitional accounting period or current accounting year; d the Commissioners receive notification that the amount of CCL on taxable supplies in a transitional accounting period or current accounting year will exceed £2,000; e at any time during an authorised person’s transitional accounting period or current accounting year they have reason to believe that the amount of CCL on taxable supplies during the period or, as the case may be, year will exceed £2,000; f it is necessary to do so for the protection of the revenue; g an authorised person has not, in relation to a return made by him prior to authorisation, paid to the Commissioners all such sums shown as due thereon; or h an authorised person has not, in relation to any assessment made under Schedule 6 to the Act, paid to the Commissioners all such sums due as shown thereon. 2 Where an authorised person has reason to believe that the amount of CCL on taxable supplies made by him during a transitional accounting period or current accounting year will exceed £2,000, he shall within 30 days notify the Commissioners in writing. 6F 1 The date from which an authorised person ceases to be authorised shall be— a where regulation 6D(2)(a) applies, the day following the last day of the relevant transitional accounting period or current accounting year; b where regulation 6D(2)(b) applies, the day on which the Commissioners terminate his authorisation; c where regulation 6D(2)(c) applies, the day on which any one of the events mentioned in that paragraph occurs; or d where regulation 6D(2)(d) applies, the date on which the Commissioners are notified in writing of the authorised person’s decision to cease using the scheme. 2 Where an authorised person ceases to be authorised, he or as the case may be, his representative, shall— a if his authorisation ceases before the end of his transitional accounting period or current accounting year, make a return within one month of the date specified in paragraph (1)(b), (1)(c) or (1)(d) above, together with any payment due to the Commissioners in respect of his liability for CCL for that part of the period or year arising before the date he ceased to be authorised; or b if his authorisation ceases at the end of his transitional accounting period or current accounting year, make a return together with any payment due to the Commissioners in respect of his liability for CCL in accordance with regulations 4, 5 and 6; and, in either case, from the day following the day on which he ceases to be authorised, account for and pay CCL as provided for otherwise than by the scheme. 6G The Commissioners may vary any one of the amounts specified in regulations 6C(1)(b), 6D(2)(a) and 6E(1)(d) and (e) and (2) by prescribing a new amount in a published notice. Records 7 1 A registrable person is obliged to keep a record to be known as the “climate change levy account” (periodic summary of CCL due). 2 A registrable person who makes a claim under regulations 10 and 14(1) (tax credits in respect of bad debts) is obliged to keep a record to be known as the “climate change levy bad debts account”. 3 A registrable person who makes a claim under regulations 11 and 14(1) (other tax credits) is obliged to keep a record to be known as the “climate change levy tax credits account”. 4 A record within this regulation must be kept in the manner stipulated in a published notice. 8 A registrable person is obliged to keep the following records— a his business and accounting records; b a copy of each CCL accounting document issued by him; c each supplier certificate and supporting analysis document received, issued or prepared by or for him to evidence that a taxable supply (or part of such a supply) by or to him was— i excluded or exempt from CCL, or ii a ... ... reduced-rate supply; ca any record required by or under Part IV(A) (combined heat and power stations); d documentary evidence (including any relevant invoice) detailing each taxable supply made by him; e documentary evidence (including any relevant invoice) received by him in connection with his receipt of any taxable commodity; f documentary evidence regarding the adjustment of an entry concerning the amount of CCL charged for which he is liable to account; g documentary evidence regarding any claim by him for a tax credit under regulation 10 (bad debts), regulation 11 (other tax credits) or Schedule 1 (tax credit for recipient) and, in each case, regarding any relevant surrounding circumstances; h the documents relevant to any special utility scheme binding him; i a record of the information he relies on in making each return pursuant to regulation 5; j any other record that may be stipulated in a published notice. 9 1 A registrable person is required to preserve any record required by regulation 7 or 8 for a period of at least six years. 2 For the purposes of paragraph (1), a record within regulation 7 need only be preserved in relation to events taking place not more than six years earlier. 3 For the purposes of paragraph (1), a record within regulation 8(c) must be preserved by the registrable person for a period of six years from the time of supply of the final supply to which it relates. 4 For the purposes of paragraph (1), a record within regulation 8(d) or 8(e) must be preserved by the registrable person for a period of six years from the relevant time of supply or, if there is no such time, from the time of delivery. 5 The Commissioners may direct that any such record need only be preserved for such period as they specify shorter than six years. Bad debts: entitlement to tax credit 10 1 Paragraph (3) applies where— a a person has supplied a taxable commodity and has accounted for and paid the CCL chargeable on the supply, b that person and the recipient of the supply are not connected or are not the same person, c that person has issued to the recipient a climate change levy accounting document (or, if the issue of such a document is not required by or under the Act, other invoice) relating to the supply showing the CCL chargeable, d the whole or any part of the price for the supply has been written off in his accounts as a bad debt, and e the period of 6 months referred to in paragraph (8) has elapsed. 2 Any question whether a person is connected with another for the purposes of paragraph (1) shall be determined in accordance with section 839 of the Income and Corporation Taxes Act 1988 . 3 The person shall be entitled to a tax credit in respect of the amount of CCL chargeable calculated by reference to the outstanding amount (subject to the provisions of this Part including those provisions relating to the making of a relevant claim to the Commissioners). 4 In this regulation and regulation 16— “claim” refers to a claim in accordance with regulation 14 or 15, and “claimant” shall be construed accordingly; “the outstanding amount” refers to— if at the time of the claim no part of the price written off in the claimant’s accounts as a bad debt has been received, an amount equal to the amount of the price so written off; if at that time any part of the price so written off has been received, an amount by which that part is exceeded by the amount of the price written off. 5 In paragraph (4), “received” refers to receipt either by the claimant or by a person to whom has been assigned a right to receive the whole or any part of the price written off. 6 Accordingly, the tax credit arising under this regulation shall be of an amount equal to such proportion of the CCL charged on the supply as the outstanding amount forms of the total price. 7 For the purposes of this regulation, where the whole or any part of the price for the supply does not consist of money, the amount in money that shall be taken to represent any non-monetary part of the price shall be so much of the amount made up of— a the price excluding the CCL chargeable, and b the CCL charged on the supply, as is attributable to the non-monetary consideration in question. 8 Neither the whole nor any part of the price for a supply shall be taken to have been written off in accounts as a bad debt until a period of not less than six months has elapsed from the time when such whole or part became due and payable to, or to the order of, the person who made the relevant supply. 9 Subject to paragraph (8), the whole or any part of the price for a relevant supply shall be taken to have been written off as a bad debt when an entry is made in relation to that supply in the claimant’s climate change levy bad debts account (see regulation 7(2)). 10 Where the claimant owes an amount of money to the recipient of the relevant supply which can be set off, the price written off in the accounts shall be reduced by the amount so owed. 11 Where the claimant holds in relation to the recipient of the relevant supply an enforceable security, the consideration written off in the account of the claimant shall be reduced by the value of that security. 12 In paragraphs (8) to (11), “relevant supply” refers to any taxable supply on which a claim is based. 13 In paragraph (11), “security” refers to— a in England, Wales or Northern Ireland, any mortgage, charge, lien or other security; b in Scotland, any security (whether heritable or moveable), any floating charge and right of lien or preference and right of retention (other than a right of compensation or set-off). Other tax credits: entitlement 11 1 The supplier in each of the following cases is entitled to a tax credit in respect of any relevant amount of CCL charged on the supply in question (subject to the provisions of this Part including those provisions relating to the making of a relevant claim to the Commissioners)— a after a taxable supply has been made, there is such a change in circumstances or any person’s intentions that, if the changed circumstances or intentions had existed at the time of supply, the supply would not have been a taxable supply; b after a supply of a taxable commodity is made on the basis that it is a taxable supply, it is determined that the supply was not (to any extent) a taxable supply; ba a quantity of a carbon price support rate commodity is the subject of a deemed supply under paragraph 24A or 24B of the Act but afterwards the quantity— i is not used as mentioned in paragraph 24A(1)(b) or 24B(1)(b) of the Act (as the case may be), and ii is removed from the site at which the station is situated or from the CHPQA site of the station (as the case may be); bb after— i a determination is made under Schedule 3 to these Regulations that a quantity, or a proportion of a quantity, of a carbon price support rate commodity is referable to the production of electricity to which paragraph 24B(2A) of the Act does not apply , and ii it is accordingly determined that the quantity or proportion of a quantity is a subject of a deemed supply under paragraph 24B of the Act, it is determined that the quantity or proportion of a quantity was not referable to the production of electricity to which paragraph 24B(2A) of the Act does not apply ; bc after an amount is determined to be payable by way of CCL on a deemed supply under paragraph 24A or 24B of the Act, it is determined that that amount is too high; c after a taxable supply has been made on the basis that it was not ... a reduced-rate supply, it is determined that the supply was (to any extent) ... a ... reduced-rate supply; ca . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e after a charge to CCL has arisen on a supply of a taxable commodity (“the original commodity”) to a person who uses the commodity supplied in producing taxable commodities primarily for his own consumption, that person makes supplies of any of the commodities in whose production he has used the original commodity; f the making of a taxable supply gives rise to a double charge to CCL within the meaning of paragraph 21 of the Act. 2 In paragraph (1), “relevant amount of CCL” refers to— a in relation to a case described by sub-paragraph (a), (b) (bc) , (c) (ca) ... or (e) of paragraph (1), the difference between the amount of CCL that ought to have been charged by or under the Act at the time of supply and the amount of CCL that was actually accounted for and paid by the supplier; ... aa in relation to a case described by sub-paragraph (ba) of paragraph (1), the amount of CCL charged and paid on the deemed supply; ab in relation to a case described by sub-paragraph (bb) of paragraph (1), the amount of CCL charged and paid on the quantity or proportion of a quantity of the commodity that has been determined as not referable to the production of electricity to which paragraph 24B(2A) of the Act does not apply ; and b in relation to a case described by sub-paragraph (f) of paragraph (1), the amount of CCL actually charged and paid on the later supply having regard to the relative times of supply. 3 In sub-paragraph (ba) of paragraph (1) “CHPQA site” has the meaning given in paragraph 24B(7) of the Act. Tax credits: general 12 1 The provisions of this Part have effect subject to the requirements of Part III and Schedule 1 (certification scheme for excluded, exempt ... ... and reduced-rate supplies). 2 Accordingly, no tax credit shall arise by virtue of regulation 11 where the circumstances are such that provision is made by Schedule 1 for a tax credit, for the benefit of the recipient, relating to the amount in question. 13 A tax credit shall only arise under regulation 10 or 11 if a claim is made by the supplier acting in accordance with regulation 14 or 15, as the case requires. 14 1 Subject to paragraph (4), the supplier shall claim any such tax credit by bringing it into account when he is accounting for CCL due from him for any accounting period. 2 Accordingly— a the requirements of regulation 5 (content of returns), regulation 6 (payment of CCL) and regulation 7 (CCL accounts) apply subject to paragraph (1); but b paragraph (1) applies subject to regulation 27 (corrections) and regulation 28 (corrections not exceeding £50,000 ). 3 A claim subject to paragraphs (1) and (2) shall be regarded as a claim for repayment of CCL for the purposes of paragraph 64 of the Act (supplemental provisions about repayments, etc.) (and see paragraph (5)). 4 Where the total tax credit claimed by a supplier exceeds the total of the CCL due from him for the accounting period in question, the Commissioners shall repay to him an amount equal to the excess (but see regulations 29 and 30). 5 Given the provision made by paragraph 62(4) of the Act, this regulation has effect subject to paragraph 64 of the Act (application of supplemental provisions about repayments: 4 year time limit , unjust enrichment, etc.). 15 1 Where the Commissioners have cancelled the registration of a person in accordance with Part V of the Act, and he is not a registrable person, the Commissioners shall repay to him the amount of the tax credit if they are satisfied that he has made a proper claim to them in writing for this purpose. 2 A claim under paragraph (1) may be combined with a claim under regulation 14(1) if appropriate. 3 A person making a claim under paragraph (1) must furnish to the Commissioners full particulars in relation to the tax credit claimed including (but not restricted to)— a the return in which the relevant CCL was accounted for; b the amount of the CCL in question and the date and manner of its payment to the Commissioners; c the events by virtue of which the bad debt or entitlement to a tax credit arose; and d any supporting documentary or other evidence. 4 Where the Commissioners are satisfied that a person who has made a claim in accordance with paragraphs (1) and (3) is entitled to a tax credit and that he has not previously had the benefit of that credit, they shall repay to him an amount equal to the credit (but see regulations 29 and 30). 5 The Commissioners shall not be liable to make any repayment under this regulation unless and until the person has made all the returns which he was required to make (and see regulation 29 and 30). 6 Given the provision made by paragraph 62(4) of the Act, this regulation has effect subject to paragraph 64 of the Act (application of supplemental provisions about repayments: 4 year time limit , unjust enrichment, etc.). Bad debts: supplementary provisions 16 1 Where— a a claimant in relation to regulation 10 has made a taxable supply, b there exist one or more other matters in respect of which the claimant is entitled to a debt owed by the recipient (whether or not they involve a taxable supply), and c a payment has been received by the claimant from or on behalf of the recipient, the payment shall be attributed to the taxable supply and the other matters in accordance with the rules set out in paragraphs (3) and (5). 2 The debts arising in respect of the taxable supply and the other matters are collectively referred to as debts in paragraphs (3) to (5). 3 The payment shall be attributed to the debt that arose earliest and, if not wholly attributable to that debt, to the other debts in the order of the dates on which they arose. 4 Attribution under paragraph (3) shall not be made to the extent that the payment was allocated to a debt by the recipient (customer) at the time of payment. 5 Where— a the earliest debt and the other debts to which the whole of the payment could be attributed arose on the same day, or b the debts to which the balance of the payment could be attributed in accordance with paragraph (3) arose on the same day, the payment shall be attributed to each remaining debt according to the proportion that the debt in question contributes to the total remaining debt. 17 1 Where a supplier— a has received the benefit from a tax credit provided for by regulation 10 (bad debts), and b a payment— i for the taxable supply in question is subsequently received by him (or by a person to whom has been assigned a right to receive the whole or any part of the price written off), or ii is attributed to that taxable supply by virtue of regulation 16, that tax credit shall be withdrawn with effect from when sub-paragraph (b)(i) or (b)(ii) is satisfied, as the case requires. 2 Where a supplier— a has received the benefit from a tax credit provided for by regulation 11 (tax credits other than bad debts), and b it subsequently transpires that any relevant requirement of this Part is not complied with, that tax credit shall be withdrawn with effect from when he received that benefit. 3 Where a tax credit is withdrawn under this regulation— a the requirements of regulation 5 (content of returns), regulation 6 (payment of CCL) and regulation 7 (CCL accounts) apply subject to this regulation; but b this regulation applies subject to regulation 27 (corrections) and regulation 28 (corrections not exceeding £50,000 ). 4 Paragraph (3) applies subject to paragraph 67 of the Act (assessment for excessive repayment). Form and manner of claim for repayment of overpaid CCL if no person entitled to tax credit 18 A claim under paragraph 63 of the Act (claim for repayment of CCL which was not CCL due if no entitlement to tax credit) shall be made in writing to the Commissioners and shall, by reference to such documentary evidence as is in the possession of the claimant, state the amount of the claim and the method by which that amount was calculated. Tax credits and other repayments: unjust enrichment—reimbursement arrangements to be disregarded 19 In this regulation and in regulations 20 to 25— “claim” refers to a claim made under regulation 14 or 15 or under paragraph 63 of the Act (claim for repayment of CCL which was not CCL due if no person entitled to tax credit) and “claimed” and “claimant” must be construed accordingly; “reimbursement arrangements” refers to any arrangements for the purposes of the claim which— are made by the claimant for the purpose of securing that he is not unjustly enriched by the repayment of any amount in pursuance of the claim; and provide for the reimbursement of persons (recipients) who have for practical purposes borne the whole or any part of the cost of the original payment of that amount to the Commissioners; “relevant amount” refers to that part (which may be the whole) of the amount of the claim which the claimant has reimbursed or intends to reimburse to other persons (recipients). 20 For the purposes of paragraph 64(2) of the Act (defence by the Commissioners that repayment by them of an amount claimed would unjustly enrich the claimant) reimbursement arrangements made by a claimant shall be disregarded except where they— a include the provisions described in regulation 21, and b are supported by the undertakings described in regulation 25. 21 The provisions referred to in regulation 20(a) are that— a reimbursement for which the arrangements provide will be completed by no later than 90 days after the repayment to which it relates; b no deduction will be made from the relevant amount by way of fee or charge (however expressed or effected); c reimbursement will be made only in cash or by cheque; d any part of the relevant amount that is not reimbursed by the time mentioned in paragraph (a) will be repaid by the claimant to the Commissioners; e any interest paid by the Commissioners on any relevant amount repaid by them will also be treated by the claimant in the same way as the relevant amount falls to be treated under paragraphs (a) and (b); and f the records described in regulation 23 will be kept by the claimant and produced by him to the Commissioners in accordance with regulation 24. 22 The claimant shall, without prior demand, make any repayment to the Commissioners that he is required to make by virtue of regulation 21(d) or 21(e) within 14 days of the expiry of the period of 90 days referred to in regulation 21(a). 23 The claimant shall keep records of the following matters— a the names and addresses of those persons (recipients) whom he has reimbursed or whom he intends to reimburse; b the total amount reimbursed to each such person (recipient); c the amount of interest included in each total amount reimbursed to each person (recipient); d the date that each reimbursement is made. 24 1 Where a claimant is given notice in accordance with paragraph (2) he shall, in accordance with such notice, produce to the Commissioners the records that he is required to keep pursuant to regulation 23. 2 A notice given for the purposes of paragraph (1) shall— a be in writing; b state the date on which and the place and time at which the records are to be produced; and c be signed and dated by the Commissioners. 3 Such a notice may be given before or after, or before and after, the Commissioners have paid the relevant amount to the claimant. 25 1 The undertakings referred to in regulation 20(b) shall be given to the Commissioners by the claimant no later than the time at which he makes the claim for which the reimbursement arrangements have been made. 2 The undertakings shall be in writing and shall be signed and dated by the claimant. 3 The undertakings shall be to the effect that— a at the date of the undertakings he is able to identify the names and addresses of those persons (recipients) whom he has reimbursed or whom he intends to reimburse; b he will apply the whole of the relevant amount repaid to him (without any deduction by way of fee, charge or otherwise) to the reimbursement in cash or by cheque of such persons (recipients) no later than 90 days after he receives that amount (unless he has properly reimbursed them already); c he will apply any interest paid to him on the relevant amount repaid to him wholly to the reimbursement of such persons (recipients) no later than 90 days after he receives that interest; d he will repay to the Commissioners without demand the whole or such part of the relevant amount repaid to him or of any interest paid to him as he fails to apply in accordance with the undertakings mentioned in sub-paragraph (b) or (c); e he will keep the records described in regulation 23; and f he will comply with any notice given to him in accordance with regulation 24 concerning the production of such records. Corrections to CCL returns 26 A registrable person— a shall only be taken as providing full information in the prescribed or specified form and manner for the purposes of paragraph 100(3) of the Act (disclosure about inaccurate CCL return), b with respect to any inaccuracy to which paragraph 100(1)(a) of the Act applies (civil penalty for misdeclaration or neglect in relation to inaccurate return), if he delivers that information in writing to the Commissioners, or acts in accordance with regulation 28, at a time to which paragraph 100(3)(a) of the Act applies (no reason to believe enquiries being made into CCL affairs). 27 1 A registrable person shall correct any error made by him in accounting for CCL or in connection with his CCL account and, as appropriate, make any adjustment required by regulation (5)(1)(b) (adjustments to CCL returns). 2 That correction or adjustment shall be made within such time and by means of such payment, financial adjustment, entry in accounts or other method as the Commissioners may require. 3 This regulation has effect subject to, as the case requires— a the time limit applying to regulations 14(1), 17(1) and 17(2) (tax credits) (see regulations 14(5) and 17(4)—amounts paid more than 4 years before claim made and assessment subject to time limit in paragraph 69 of Act); b the time limit applying to paragraph 8(1) of Schedule 1 (recipient’s tax credit) (see paragraph 8(5) of Schedule 1 —amounts paid more than 4 years before claim made); c a time limit of 4 years after the end of the accounting period in relation to which the error was made or the adjustment became required; or d any time limit for an assessment in relation to the error in question (see paragraphs 78(1), 78(2)(d), 79 and 80 of the Act). 28 1 This regulation applies by way of an exception to regulation 27 but only in relation to errors. 2 Where a registrable person discovers that a return he has previously made is based on an under-calculation he must correct the error by adding an appropriate amount to the CCL due for the accounting period in which the discovery is made under regulation 5(1)(b) (CCL due). 3 Where a registrable person discovers that a return he has previously made is based on an over-calculation he must correct the error by deducting an appropriate amount from the CCL due for the accounting period in which the discovery is made under regulation 5(1)(b) (CCL due). 4 For the purposes of paragraphs (2) and (3)— “under-calculation” refers to the aggregate, which must not exceed £50,000 , of— the CCL due on taxable supplies— the times of supply of which were in the accounting period to which the previous return related, and for which the registrable person in question was liable to account; but which was not properly taken into consideration for that period (see regulation 5(1)) (“understated CCL”); “over-calculation” refers to the aggregate, which must not exceed £50,000 , of— amounts that were wrongly taken as CCL due on taxable supplies— the times of supply of which were in the accounting period to which the previous return related, and for which the registrable person in question was liable to account; and which were wrongly taken into consideration for that period (see regulation 5(1)) (“overstated CCL”). 4A But if the registrable person’s VAT turnover is small, each aggregate in paragraph (4) must not for those purposes exceed 1% of that turnover unless the aggregate is £10,000 or less . And if that person is not registered for VAT, each aggregate must not for those purposes exceed £10,000. The VAT turnover is small only if Box 6 of that person’s value added tax return for the prescribed accounting period in which the discovery is made must contain a total less than £5,000,000 (total value of sales and all other outputs excluding any value added tax). (See sections 96(1) and 1 of the Value Added Tax Act 1994 for “VAT” and “value added tax”, and sections 96(2) and 3 of and Schedules 1 to 3A to that Act about being registered for VAT; regulations 2(1) and 25 of and Schedule 1 Forms 4 and 5 to the Value Added Tax Regulations 1995 for the meaning carried by “Box 6” and “return”; sections 96(1) and 25(1) of that Act and regulations 2(1), 25 and 99(1) of those Regulations for the meaning carried by “prescribed accounting period”; section 24(2) of that Act for “output tax”.) 5 For the purposes of paragraphs (4) and (4A) — a in reckoning the aggregate constituting the under-calculation no allowance shall be made for any overstated CCL; and b in reckoning the aggregate constituting the over-calculation no allowance shall be made for any understated CCL. 6 A registrable person making a correction under paragraph (2) or (3) shall make proper allowance for that correction for the purposes of complying with regulation 7(1) (CCL account) or 7(3) (tax credits account), as appropriate. 7 Where an error in a return has to any extent been corrected under this regulation— a that return shall be regarded as having been corrected to that extent, and b the registrable person shall to that extent be taken to have provided full information with respect to the inaccuracy in the prescribed form and manner for the purposes of paragraph 100(3) of the Act (disclosure about inaccurate CCL return). 8 A person shall not correct an error in a return (where that error is the result of an under-calculation or over-calculation) except in accordance with this regulation. 9 This regulation has effect subject to, as the case requires— a any requirement of the Commissioners under regulation 27(2), and b any applicable time limit specified in regulation 27(3). Set-off 29 1 This regulation applies where— a a person is under a duty to pay to the Commissioners at any time an amount or amounts in respect of CCL; and b the Commissioners are under a duty to pay to that person at the same time an amount or amounts in respect of any CCL (or other tax or duty) under their care and management. 2 Where the total of the amount or amounts mentioned in paragraph (1)(a) exceeds the total of the amount or amounts mentioned in paragraph (1)(b), the latter shall be set-off against the former. 3 Where the total of the amount or amounts mentioned in paragraph (1)(b) exceeds the total of the amount or amounts mentioned in paragraph (1)(a), the Commissioners may set off the latter in paying the former. 4 Where the total of the amount or amounts mentioned in paragraph (1)(a) is the same as the total of the amount or amounts mentioned in paragraph (1)(b), no payment need be made in respect of either. 5 Where this regulation applies and an amount has been set off in accordance with any of paragraphs (2) to (4), the duty of both the person in question and the Commissioners to pay the amount concerned shall be treated as having been discharged accordingly. 30 1 This regulation applies where— a a person is under a duty to pay to the Commissioners at any time an amount or amounts in respect of any tax or duty (other than CCL) under their care and management; and b the Commissioners are under a duty, at the same time, to make a payment or repayment to that person of an amount or amounts of or in respect of CCL. 2 Where the total of the amount or amounts mentioned in paragraph (1)(a) exceeds the total of the amount or amounts mentioned in paragraph (1)(b), the latter shall be set-off against the former. 3 Where the total of the amount or amounts mentioned in paragraph (1)(b) exceeds the total of the amount or amounts mentioned in paragraph (1)(a), the Commissioners may set off the latter in paying the former. 4 Where the total of the amount or amounts mentioned in paragraph (1)(a) is the same as the total of the amount or amounts mentioned in paragraph (1)(b), no payment need be made in respect of either. 5 Where this regulation applies and an amount has been set off in accordance with any of paragraphs (2) to (4), the duty of both the person in question and the Commissioners to pay the amount concerned shall be treated as having been discharged accordingly. 31 1 Regulation 29 or 30 shall not require any such amount as is mentioned in paragraph (1)(b) of either regulation (“the credit”) to be set against any item mentioned in paragraph (1)(a) of either regulation (“the debit”) where— a an insolvency procedure has been applied to the person entitled to the credit; b the credit became due after that procedure was applied; and c the liability to pay the debt either arose before that procedure was so applied or (having arisen afterwards) relates to, or to matters occurring in the course of, the carrying on of any business relevant for CCL purposes at times before the procedure was so applied. 2 An insolvency procedure is applied to a person for the purposes of this regulation in the circumstances described by paragraphs 75(2) to 75(5) of the Act (insolvency procedures for purposes of this regulation). 32 A reference in regulation 29 or 30 to an amount in respect of tax or duty includes a reference to an amount of any related penalty, surcharge or interest that may be recovered as if it was an amount of tax or duty. Special rules for excluded, exempt ... ... and reduced-rate supplies 33 The provisions of this Part have effect subject to Part III of and Schedule 1 to these Regulations (accounting and payment in the case of excluded, exempt ... ... and reduced-rate supplies). PART III EXCLUDED, EXEMPT ... ... AND REDUCED-RATE SUPPLIES Supplier certificates: basic rules 34 1 Any exclusion or exemption provided for by, under or by virtue of— a paragraph 9(2)(f) (community heating arrangements), 11 (onward supplies and exports), 12 (transport), 12A (mineralogical and metallurgical processes), 13 (commodity producers), 14 (electricity producers), 15 (combined heat and power stations) or 18 (non fuel use) ... of the Act, or b regulation 41 (or any other relevant regulation made under paragraph 21 of the Act to avoid a double charge to CCL ), shall only be given effect if and to the extent that ... the recipient delivers to the supplier a certificate that accords with paragraph (2). 2 Any such certificate shall— a represent that the supply (or a quantified part of the supply) meets the requirements for each such exclusion or exemption, b comply, as necessary, with regulations 37(2), 37(3), 37(4) and 38(2), and c be supported, if necessary, in accordance with paragraph (3). 3 Where the certificate represents that a quantified part of the supply meets the requirements for an exclusion or exemption referred to in paragraph (1), the recipient must support that certificate with an analysis document demonstrating that the part is calculated in a manner consistent with regulation 38 and Schedule 1 . 35 1 A taxable supply is to be treated as being ... a reduced-rate supply only if and to the extent that ... the recipient delivers to the supplier a certificate that accords with paragraph (2). 2 Any such certificate shall— a represent (as the case may be) that the supply (or a quantified part of it)— i meets the requirements of a reduced-rate supply in paragraph 44(1) of the Act (reduced-rate for supplies covered by climate change agreements), ... ii . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b comply, as necessary, with regulations 37(2), 37(3), 37(4) and 38(2), and c be supported, if necessary, in accordance with paragraph (3). 3 Where the certificate represents that a quantified part of the supply meets the requirements for a reduced-rate supply ..., the recipient must support that certificate with an analysis document demonstrating that the part is calculated in a manner consistent with regulation 38 and Schedule 1 . 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 1 For the purposes of regulation 45(2) (certain supplies to a facility covered by climate change agreement), a taxable commodity shall be regarded for CCL purposes as supplied to a facility that is certified as being covered by a climate change agreement only if and to the extent that ... the recipient delivers to the supplier a certificate that accords with paragraph (2). 2 Any such certificate shall— a represent that the supply (or a quantified part of the supply) meets the requirements for a reduced-rate supply in paragraph 44 of the Act (facilities covered by climate change agreements), b comply, as necessary, with regulation 37(2), 37(3), 37(4) and 38(2), and c be supported, if necessary, in accordance with paragraph (3). 3 Where the certificate represents that a quantified part of the supply meets the requirements for a reduced-rate supply for the purposes of regulation 45(2), the recipient must support that certificate with an analysis document demonstrating that the part is calculated in a manner consistent with regulation 38 and Schedule 1 . 37 1 A certificate delivered under regulation 34, 35 or 36 (a “supplier certificate”) only has effect ... on or after the certificate’s implementation date. 2 A supplier certificate and an analysis document shall— a be in a form prescribed by the Commissioners for this purpose in a published notice, and b in the case of the supplier certificate, be signed and dated by a person duly authorised for this purpose by the recipient. 3 Where regulation 34, 35 or 36 applies to part of a supply and at least one other of them applies to another part of that supply, any supplier certificate the recipient delivers under one of those regulations shall be combined by him with a supplier certificate under any other applicable regulation such that the resulting composite certificate satisfies paragraph (2) of every applicable regulation. 4 A recipient shall not combine— a a supplier certificate relating to the supply of one taxable commodity with a supplier certificate relating to the supply of any other such commodity; b a supplier certificate delivered to one supplier with a supplier certificate delivered to another supplier; c a supplier certificate relating to a reference number the supplier uses for him with a supplier certificate relating to another reference number the supplier uses for him; or d supplier certificates combined contrary to sub-paragraph (a) with supplier certificates combined contrary to sub-paragraph (b). 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. 6 In this regulation, “implementation date” refers to the earlier of— a the fifth working day after the one on which the certificate is delivered to the supplier at any address the supplier designates for this purpose, and b the day on which (or any day after which) the certificate is so delivered if, on that day, the supplier first applies the information contained in that certificate to the relevant supplies he makes to the recipient. 7 To the extent that a person does anything before 1st April 2001 in purported compliance or conformity with or purported pursuit of regulation 34, 35, 36, 38, 43 or this regulation it shall, to that extent, be regarded as having been done on 1st April 2001. Supplier certificates: accounting for and payment of CCL 38 1 Schedule 1 to these Regulations has effect for the purpose of— a supplementing the provisions of regulations 34 to 37 (which, accordingly, have effect subject to that Schedule), and b determining the manner in which a person who is required to account for CCL does so in the case of a supply of a quantity of a taxable commodity to which regulation 34, 35 or 36 applies. 2 A recipient shall include in a supplier certificate the percentage of the supply or supplies on which CCL is not due calculated in accordance with that Schedule (recipient’s relief percentage). 3 This Part and Schedule 1 must be read as one. Special cases 39 1 Regulations 34 to 38 apply, as appropriate, even if the supplier and the recipient are the same person (deemed self-supplies and the case provided for by paragraph (2)). 2 A recipient who is liable to account for the CCL charged on a taxable supply shall be regarded as the same person as the supplier for the purposes of this Part and Schedule 1 (see paragraph 40(2) of the Act—taxable supplies made by persons who are neither resident in the United Kingdom nor utilities). Suppliers to producers of commodities 40 1 An exemption provided for by paragraph 13 or 14(1) of the Act (supplies to producers of commodities other than electricity and certain supplies to electricity producers) has effect subject to paragraph (2). 2 The supply of the taxable commodity in question shall be a taxable supply (and not an exempt supply) to the extent that it is to be used by the recipient for the purposes of— a headquarters administration facilities; b telephone call centres; c dedicated visitor centres; d any commercial matters (including power for computers and ancillary equipment, and legal, contractual or taxation matters); e road tanker deliveries otherwise than at the production site. 3 This regulation has effect without prejudice to the generality of paragraph 13 or 14(1) of the Act. 40A A quantity of a commodity is not to be the subject of a deemed supply under paragraph 24A of the Act (deemed taxable supplies of commodities to be used in producing electricity) so far as it is the subject of a taxable supply as provided for by regulation 40(2) in its application for the purposes of paragraph 14(1) of the Act. Non-registrable electricity producers 41 1 Paragraph (2) applies if and to the extent that a non-registrable electricity producer produces electricity and makes a supply of it to an electricity utility (or a person treated as such for CCL purposes). 2 If and to the extent that this paragraph applies, that supply of electricity shall be treated for the purposes of paragraph 14(1) of the Act as a use of that electricity in relation to which the exemption provided for by that paragraph is retained. 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 1 A non-registrable electricity producer who delivers a supplier certificate that is required to be supported by an analysis document shall annex to that analysis document details of— a the quantity of electricity that is attributable to self supplies, b the individual quantities of electricity supplied by him to other persons, and c the identity and address of each other person to whom he supplies electricity. 2 This regulation has effect by way of supplement to the requirements of regulations 34(3), 35(3) and 36(3) and, to that extent, is subject to regulation 38. 3 In this regulation— “electricity” refers to electricity to which the supplier certificate in question relates; “self supplies” refers to any supplies of electricity that are deemed by paragraph 23(3) of the Act (use of commodities by producers) to be made to himself by the relevant non-registrable electricity producer (own use). 4 In these Regulations and Schedule 1 a reference to an analysis document includes a reference to any annexe required by paragraph (1). Facilities covered by climate change agreements 44 1 For the purposes of paragraph 44 of the Act (reduced-rate for supplies covered by climate change agreement), a taxable commodity shall not be regarded as being supplied otherwise than to a facility covered by a climate change agreement solely because it is delivered and stored elsewhere prior to being burned within that facility. 2 Paragraph (1) does not apply in a case where the taxable commodity in question is electricity or gas. 45 1 This regulation applies where a taxable commodity is supplied to a non-registrable electricity producer otherwise than at a facility that is certified as being covered by a climate change agreement in accordance with paragraph 44(1) of the Act. 2 That taxable commodity shall be regarded as supplied to a facility certified as being covered by a climate change agreement to the extent that it is used to produce electricity that is in fact supplied to such a facility by that non-registrable electricity producer. 3 This regulation has effect subject to regulations 36, 37, 38 and 39. PART IV RENEWABLE SOURCE ELECTRICITY Interpretation of Part IV 46 In this Part— “exempt renewable supplies” refers to that expression in paragraph 19(2) of the Act; “ MWh ” is an abbreviation for megawatt-hour; “relevant Authority” refers to the Gas and Electricity Markets Authority or, in relation to electricity produced or supplied in Northern Ireland or produced in the Republic of Ireland, the Director General of Electricity Supply for Northern Ireland; “renewable source contract” refers to the contract mentioned in paragraph 19(1)(b) of the Act (contract containing renewable source declaration). Generation and certification of renewable source electricity 47 1 Subject to paragraphs (3) to (15) and regulation 48, electricity is “renewable source electricity” for the purposes of the Act to the extent that it has been generated from renewable sources provided that it is not electricity generated from a large hydro generating station. 2 In this regulation— “biomass” means fuel used in a generating station of which at least 98 per cent. of the energy content is derived from plant or animal matter, or substances derived directly or indirectly therefrom (whether or not such matter or substances are waste) and includes agricultural, forestry or wood wastes or residues, sewage and energy crops (provided that such plant or animal matter is not or is not derived directly from or indirectly from fossil fuel); “declared net capacity” means the highest generation of electricity (at the main alternator terminals) which, on the assumption that the source of power is available without interruption, can be maintained indefinitely without causing damage to the plant less so much of that capacity as is consumed by the plant; ... “fossil fuel” means coal, substances produced directly or indirectly from coal, lignite, natural gas, crude liquid petroleum, or petroleum products (and “natural gas” and “petroleum products” have the same meanings as in the Energy Act 1976 ); “generator”, except in the definition of “hydro generating station” below, means the operator of a generating station; “hydro generating station” means a generating station which is wholly or mainly driven by water other than stations driven by tidal flows, waves, ocean currents or geothermal sources and the “station” extends to all structures and works for holding or channelling water for a purpose directly related to the generation of electricity together with any turbines and associated generators directly connected to or fed by such common structures or works; “large hydro generating station” means a hydro generating station with a declared net capacity of more than 10 megawatts; “renewable sources” means sources of energy other than peat, fossil fuel or nuclear fuel and includes (a) biomass, and (b) waste provided that it is not waste with an energy content 90 per cent. or more of which is derived from fossil fuel; “waste” has the meaning given in section 75(2) of the Environmental Protection Act 1990 as that subsection will have effect once it has been amended by paragraph 88 of Schedule 22 to the Environment Act 1995 , but does not include gas derived from landfill sites or gas produced from the treatment of sewage. 2A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 In the following paragraphs, except in relation to paragraphs (7), (8) and (12), references to fossil fuel do not include references to any fossil fuel content of biomass or waste. 4 Paragraph (11) is to apply where a generating station is fuelled by renewable sources and fossil fuel in order to calculate the respective proportions of electricity generated by that station from renewable sources and from fossil fuel in any period specified by the relevant Authority, but paragraph (11) does not apply to generating stations to which paragraph (10) applies. 5 Where the renewable sources used to fuel a generating station includes waste (whether or not the generating station is fuelled by waste in combination with other renewable sources or fossil fuel) paragraphs (7), (8) and (9) apply in order to calculate the amount of renewable source electricity which is to be regarded as generated from that waste in any period specified by the relevant Authority. 5A Where the renewable sources used to fuel a generating station includes biomass (whether or not the generating station is fuelled by biomass in combination with other renewable sources or fossil fuel) paragraph (9) applies in order to calculate the amount of renewable source electricity which is to be regarded as generated from that biomass in any period specified by the relevant Authority. 6 Paragraph 10 applies where fossil fuel is used only for the purposes specified in that paragraph. 7 Subject to paragraphs (8) and (9), where a generating station is fuelled by waste, the proportion of electricity generated from waste which is to be regarded as renewable source electricity is 50 per cent. of the proportion of electricity which has been generated by that station from waste provided that the relevant Authority determines that the generator has no reasonable grounds to believe that more than 50 per cent. of the energy content of the waste used is derived from fossil fuel. 8 On request by a generator who considers that more than 50 per cent. of the electricity generated from waste by that station has been generated from waste which is not or has not been derived from fossil fuel, the relevant Authority shall determine in accordance with paragraph (12) the proportion of electricity so generated from such waste and that proportion shall be regarded as renewable source electricity. 9 Where the relevant Authority determines that a generating station is fuelled by biomass or waste at least 98 per cent. of the energy content of which is derived from plant or animal substances (including agricultural, forestry, wood and human wastes or residues), the amount of electricity generated from such biomass or waste which is to be regarded as renewable source electricity is 100 per cent. of the electricity which is generated from such biomass or waste. 10 Where a generating station uses fossil fuel only for one or more of the following purposes— a the ignition of gases of low or variable calorific value; b the heating of the combustion system to its normal operating temperature or the maintenance of that temperature; c emission control; provided that the relevant Authority determines that in any year the energy content of the fossil fuel used for the above purposes in the generating station does not exceed 10 per cent. of the energy content of the renewable sources used, that fossil fuel shall be treated as if it were the renewable source used as the remainder of the fuel in the generating station. 11 Where a generating station is fuelled partly by renewable sources and partly by fossil fuel, (with the exception of generating stations to which paragraph (10) applies) the respective proportions of electricity which have been generated from fossil fuel and any one or more renewable sources shall be determined by the relevant Authority in the manner described in paragraph (12), and the proportion of electricity generated from renewable sources other than waste (to which paragraphs (7), (8) and (9) apply) shall be regarded as renewable source electricity. 12 In any case where the relevant Authority is required or requires to determine the proportions of electricity generated from either fossil fuel or any one or more renewable sources, it shall do so by reference to the energy content of the relevant fuels. 13 Where the amount of electricity generated by a hydro generating station has been increased due to the flow rate, height or pressure of water being artificially increased as a result of pumping, the amount of renewable source electricity generated by that station shall be calculated by deducting from the amount of electricity generated by the station any electricity which has not been generated from renewable sources which is used for such pumping. 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Where the relevant Authority is required to make any determination under this regulation it shall only be so required once it has been provided with adequate information on which to base its decision. 48 1 A quantity of electricity constitutes “renewable source electricity” for the purposes of paragraphs 19 and 20 of the Act only if and to the extent that it complies with regulation 47 and is the subject of a certificate (a “levy exemption certificate”) issued by the relevant Authority to confirm that the requirements of regulation 47 are satisfied in relation to that quantity. 1A The relevant Authority must only issue a levy exemption certificate on the basis of the most accurate figures for electricity produced in a generating station that the person who generates that electricity makes known to the Authority. 1B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Each levy exemption certificate (“ Renewables LEC ”) shall carry a unique identifying reference (“identifier”). 3 The relevant Authority need not issue a Renewables LEC in relation to any quantity of electricity under paragraph (1) if— a the person who generates that electricity does not provide the relevant Authority with such information, particulars, records and declarations as it may require for the purposes of that paragraph or regulation 47; b the person who generates that electricity does not, if so required, provide the relevant Authority with updated readings from any relevant electricity meter; c any person authorised by the relevant Authority has not, on request, been granted access at any reasonable time to the premises from where that electricity is generated; d any person authorised by the relevant Authority has not, on request and having been granted access to premises in accordance with sub-paragraph (c), been permitted— i to inspect or test anything that is on those premises, and ii to inspect any records that are on those premises, connected with the generation or supply of that electricity; e any person authorised by the relevant Authority has not, on request, been granted access to any premises at any reasonable time to take updated readings from any relevant electricity meters; f any one or more of sub-paragraphs (a) to (e) have not been satisfied within such time as the relevant Authority considers reasonable for the purpose in question; or g the relevant Authority is for any reason not satisfied that the electricity in question should be regarded as renewable source electricity. 4 The relevant Authority need not issue a Renewables LEC as respects a quantity of electricity less than 1 MWh. However the relevant Authority may aggregate or disaggregate such quantities relating to the same generating station, certifying each complete MWh as appropriate. 5 The relevant Authority need not issue a Renewables LEC unless it is satisfied that the Renewables LEC, if issued, would represent electricity consumed or to be consumed in the United Kingdom. For this purpose, the relevant Authority may have regard in particular to whether any part of that electricity is or may be allocated by the operator of the generating station or a supplier for consumption outside the United Kingdom. 6 A Renewables LEC must be regarded for all purposes of this Part as only relating to the actual electricity in relation to which it was issued. Conditions for exemption from CCL 49 1 Any part of a quantity of electricity that is the subject of a Renewables LEC shall be regarded as never having been renewable source electricity capable of being the subject of exempt renewable supplies for the purposes of paragraph 19 of the Act if one or more of the conditions prescribed in paragraphs (2), (3), (4) and (5) are not fulfilled. 2 The electricity must not be allocated to a supply to a person who— a intends to cause the electricity to be exported from the United Kingdom, and b has no intention to cause it to be brought back into the United Kingdom afterwards. 3 Should the electricity be allocated to some supply pursuant to some renewable source contract, the supplier must inform the relevant Authority of this fact and of the relevant Renewables LEC indentifier. 4 At any time up to 6 years after the day the electricity is generated— a the person who generated it must provide the relevant Authority on request with readily legible records relating to and detailing— i the generation process, ii the supplies made of that electricity and the relevant recipients, iii any relevant Renewables LEC (and, if different from the relevant recipient, the identity of any person to whom entitlement to that Renewables LEC is transferred) , and iv any relevant information, particulars or records referred to in regulation 48(3)(a); and b any supplier of that electricity must provide the relevant Authority on request with readily legible records relating to and detailing— i the supplies he received or made of that electricity, ii the relevant recipients of any supplies he made of that electricity, and iii any relevant Renewables LEC (and, if different from the relevant recipient, the identity of any person to whom entitlement to that Renewables LEC is transferred) . 5 The following time limits apply as part of the conditions described in this regulation— a paragraph (3)—the supplier must comply within such reasonable time as the relevant Authority allows for this purpose; b paragraph (4)—the generator and the supplier, as appropriate, must comply within such reasonable time as the relevant Authority allows for this purpose. 50 Supplies shall not be regarded as exempt renewable supplies for the purposes of paragraph 19 of the Act unless— a the supplier provides the recipient with a written notice for the duration of the renewable source contract, updated as necessary, setting out how to identify those supplies of electricity that— i are or will be made under the renewable source contract, and ii are or will be referred to on a climate change levy accounting document (or an invoice) issued in respect of those supplies; b the supplier retains a copy of each such notice for 6 years starting from the day after it is provided to the recipient; c the supplier supplies a copy of any such notice to the Commissioners no later than the fourteenth day after the Commissioners so request. 51 1 The exemption provided for by paragraph 19(1) of the Act (exemption: supply of electricity from renewable sources) shall only be given effect if the supplier, and each other person (if any) who is a generator of any renewable source electricity allocated by the supplier to supplies under the renewable source contract in question, has delivered a copy of the relevant notice to the relevant Authority. 2 In paragraph (1), “relevant notice” refers to the written notice mentioned in paragraph 19(1)(d) of the Act relating to the supply of electricity and contract in question (notice to Commissioners agreeing to fulfil conditions of exemption). PART IV(A) Combined heat and power stations Interpretation of Part IV(A) 51A 1 For the purposes of this Part and Schedules 1 to 3 – “authorised person” (except for the purposes of Schedule 2, paragraph 7(a)) refers to a person authorised by the relevant Authority; “CHP declaration contract” refers to the contract mentioned in paragraph 20A(1)(b) of the Act; “CHPQA” refers to issue 7 of the Combined Heat and Power Quality Assurance Standard prepared by the Department for Business, Energy and Industrial Strategy (December 2018); “CHPQA certificate” means a certificate issued in respect of a combined heat and power station following assessment of the station against criteria in the CHPQA; “CHP Relief Condition” refers to paragraphs 2 to 7 and paragraph 12 of Schedule 2; “exemption certificate” refers to a full-exemption certificate or a part-exemption certificate (see paragraphs 148(2) and 148(3) of the Act and the Climate Change Levy (Combined Heat and Power Stations) Exemption Certificate Regulations 2001); “fully exempt CHP” refers to a fully exempt combined heat and power station (see paragraph 148(2) of the Act); “indirect supplies” refers to supplies in relation to which provision is made by paragraph 20A(1) of the Act (exemption for supply made by electricity utility of CHP electricity); “MWh” is an abbreviation for megawatt-hour; “operator” refers to the person who operates a station or who generates or produces electricity in that station; “outputs” or “output” refers to the meaning given by paragraph 148(9) of the Act (electricity or motive power produced in a station, and (a) heat or steam, or (b) air, or water, that has been heated or cooled); “partly exempt CHP” refers to a partly exempt combined heat and power station (see paragraph 148(3) of the Act); ... “QPO electricity” means qualifying power output electricity and refers to electricity that– has been produced in a fully exempt CHP; has been produced in a partly exempt CHP and supplied from it without causing the limit referred to in paragraph 16(2) of the Act to be exceeded and ; in either case, has been produced before 1st April 2013; “station” refers to a fully or partly exempt CHP; “relevant Authority” refers to the Gas and Electricity Markets Authority or, in relation to electricity produced or supplied in Northern Ireland or produced in the Republic of Ireland, the Director General of Electricity Supply for Northern Ireland. 2 In the case of electricity produced in a given station after 21st July 2005, this Part and Schedule 2 (and the related penalties provided for by regulation 60(1)(ha) and regulation 60(1)(hb)) only apply if at least some of that electricity is supplied otherwise than from that station (indirect supplies, see paragraph 20A(2) of the Act). Certification of electricity produced in a combined heat and power station 51B 1 The relevant Authority must certify QPO electricity in accordance with this Part and Schedule 2. 2 The relevant Authority must only certify on the basis of the most accurate figures for electricity produced in an individual station that the station’s operator makes known to the Authority. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 The station’s operator must only make known figures for the purposes of paragraph (2) that are made in accordance with the metering requirements of the CHPQA . 6 The relevant Authority must only certify for the purposes of paragraphs (1) and (2) on the basis that— a each quantity of electricity produced by an individual station is referable to the Annual Operation in which it is produced, and b every such quantity in a given Annual Operation comprises the same relative proportions of QPO electricity and non-QPO electricity. This requirement is subject to the other provisions of this Part and Schedule 2 (non-certification, restricting validity to indirect supplies, reconciliation). “Annual Operation” has the same meaning as in regulations 2(3), 3(2), 4 and 6(1) of the Climate Change Levy (Combined Heat and Power Stations) Regulations 2005 (namely, 1st January to 31st December). 7 The relevant Authority must not certify any electricity produced in a station when no exemption certificate is in force for that station. 8 Where the relevant Authority certifies under paragraph (1), it must issue a levy exemption certificate (“CHP LEC”) as respects that electricity. The relevant Authority must both certify QPO electricity in accordance with paragraphs (1), (2), ... (6) and (7) and issue the relevant CHP LEC no later than the end of the third month following the end of the month in which the electricity is produced. Whilst the relative proportions mentioned in paragraph (6)(b) are unknown, the relevant Authority must use a reasonable estimate of what those relative proportions will be. If the relevant Authority must investigate further whether the electricity in question is “QPO electricity”, it must certify the QPO electricity and issue the relevant CHP LEC no later than the end of the month following the month in which that investigation ought reasonably to have been concluded. 9 A CHP LEC must be regarded for all purposes of this Part and Schedule 2 as only relating to the actual electricity in relation to which it was issued. 10 Each CHP LEC must carry a unique identifying reference. 51C 1 The relevant Authority must neither certify electricity nor issue a CHP LEC as respects any electricity under any of the following circumstances. 2 The first circumstance is where the quantity of electricity in question is less than 1 MWh. However the relevant Authority may aggregate or disaggregate such quantities relating to the same station, certifying each complete MWh as appropriate. 3 The second circumstance is where the relevant Authority is not satisfied that the CHP LEC, if issued, would represent electricity consumed or to be consumed in the United Kingdom. For this purpose, the relevant Authority may have regard in particular to whether any part of that electricity is or may be allocated by the operator or a supplier for consumption outside the United Kingdom. 4 The third circumstance is any one or more of the following– a the operator not providing the relevant Authority with such information, particulars, records and declarations as the relevant Authority may require for the purposes of this Part or Schedule 2; b the operator not providing the relevant Authority with any updated readings the relevant Authority may require from any relevant electricity meter; c any authorised person not being granted, on request, access at any reasonable time to the station in question; d any authorised person not being permitted, on request and having been granted access to the station– i to inspect or test anything that is at the station and connected with the production or supply of any relevant electricity, and ii to inspect any records that are at that station and so connected; e any authorised person not, on request, being granted access to any premises at any reasonable time to take updated readings from any relevant electricity meter; f the operator having been notified of an assessment to a civil penalty or to penalty interest in relation to an event subject to this Part or Schedule 2 and, irrespective of any relevant review or appeal, that amount being unrecovered (for assessments, see paragraphs 106 and 111 of the Act; for review and appeal, see Part XI of the Act); g any one or more of sub-paragraphs (a) to (e) not being satisfied within such time as the relevant Authority considers reasonable for the purpose in question; h . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51D 1 If the relevant Authority becomes aware that it has issued a CHP LEC in relation to– a production when no exemption certificate was in force for the relevant station, or b production in relation to which there is a breach of regulation 51B(5) (metering standards), it shall as soon as practicable both restrict the validity of that CHP LEC to indirect supplies (see regulations 51I to 51M) and notify that restriction to the person to whom it was issued (see regulation 51B(8)). 2 A CHP LEC so restricted is referred to in the remainder of this Part and in Schedule 2 as a “restricted CHP LEC” and any other CHP LEC is referred to as an “unrestricted CHP LEC” (but see also Schedule 2 paragraphs 8(3), 11(5) and 13(2)). 51E 1 The relevant Authority shall, in carrying out its functions under this Part, have regard to the proper administration of CCL. 2 The relevant Authority shall in particular, and as appropriate, act in accordance with and have regard to Schedule 2 paragraphs 8, 10 and 11. 3 The relevant Authority must keep a record of each CHP LEC for 6 years from the date of issue. The record must show the person to whom it was issued, whether the CHP LEC is unrestricted or restricted, and any indirect supply of the electricity to which the CHP LEC is relevant (see regulation 51J(3)) . CCL treatment dependent on certification 51F Electricity shall not be regarded as QPO electricity for the purposes of regulation 4(1)(a) of the Climate Change Levy (Electricity and Gas) Regulations 2001 (direct supplies of electricity by utility from fully exempt CHP ) unless it remains the subject of an unrestricted CHP LEC . 51G 1 Electricity shall not be regarded as QPO electricity for any of the following purposes unless it remains the subject of an unrestricted CHP LEC– a the outputs of a station referred to in paragraph 15(1) of the Act (supplies to CHP exempt if to be used in producing station’s outputs); b the electricity referred to in paragraphs 16(1)(a) and 17(1A) of the Act (supplies from partly exempt CHP are exempt from CCL if specified limit not exceeded; self-supplies from station exempt if producer not auto-generator). 2 Each of the following exemptions shall only be given effect subject to the CHP Relief Condition (see regulation 51H(1)) being fulfilled as follows– a for paragraph 15(1) of the Act, the Condition must be fulfilled in relation to any QPO electricity that is a relevant output for the purposes of that paragraph (supplies to CHP exempt if for use in producing station’s outputs); b for paragraph 16(2) of the Act, the Condition must be fulfilled in relation to any QPO electricity referred to in that paragraph (supplies from partly exempt CHP are exempt from CCL if specified limit not exceeded); c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d for paragraph 17(1A) of the Act, the Condition must be fulfilled in relation to any QPO electricity that is electricity for the purposes of that paragraph (self-supplies from fully or partly exempt CHP exempt from CCL if producer not auto-generator). 51H 1 Schedule 2 has effect and, accordingly, the CHP Relief Condition binds any person who– a represents to a supplier entitlement to the exemption from CCL provided for by paragraph 15(1) of the Act (supplies of taxable commodities to stations, and see also paragraph (4)); b does not account for CCL on a supply because an exemption is provided for by paragraph 16(2) or 17(1A) of the Act (supplies from partly exempt CHP and self-supplies from fully or partly exempt CHP); c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Paragraph 1 and regulations 51F and 51G only apply in relation to supplies that are treated as taking place on or after 1 April 2003 (see paragraphs 25 to 39 of the Act, time of supply). 3 Regulations 51F and 51G apply in addition to regulation 60(1)(hb) (penalties relating to CHP Relief Condition)). 4 Part III and Schedule 1 apply independently of this Part (certification, etc. in relation to excluded, exempt ... and reduced-rate supplies). Supplies pursuant to CHP declaration contract 51I Electricity is only “ CHP electricity” for the purposes of paragraphs 20A and 20B of the Act (exemption for indirect supplies) if it remains the subject of an unrestricted CHP LEC or a restricted CHP LEC . 51J 1 Any electricity that is the subject of a CHP LEC shall be regarded as never having been CHP electricity capable of being the subject of exempt CHP supplies for the purposes of paragraph 20A of the Act (indirect supplies) if one or more of the conditions prescribed in the following paragraphs are not fulfilled. 2 The electricity must only be allocated to a supply to a person who intends it to be consumed in the United Kingdom. 3 Should the electricity be allocated to some supply pursuant to some CHP declaration contract, the supplier must inform the relevant Authority of this fact and of the relevant CHP LEC ’s unique identifying reference (see regulation 51B(10)). 4 At any time up to 6 years after the day the electricity is produced, any supplier of that electricity must on request and within such time as the relevant Authority considers reasonable provide that Authority with readily legible records relating to and detailing– a the supplies that supplier received or made of that electricity, b the relevant suppliers or recipients of any supplies that supplier received or made of that electricity, c the relevant CHP LEC s and, if different from the relevant supplier or recipient, the identity of any person from or to whom entitlement to the CHP LEC was obtained or transferred. 51K Supplies shall not be regarded as exempt CHP supplies for the purposes of paragraph 20A of the Act unless– a the supplier provides the recipient with a written notice for the duration of the CHP declaration contract, updated as necessary, setting out how to identify those supplies of electricity that– i are or will be made under the CHP declaration contract, and ii are or will be referred to on a climate change levy accounting document (or an invoice) issued in respect of those supplies; b the supplier retains a copy of each such notice for 6 years starting from the day after it is provided to the recipient; c the supplier provides a copy of any such notice to the Commissioners no later than 14 days after the Commissioners request one. 51L The exemption provided for by paragraph 20A(1) of the Act (indirect supplies) shall only be given effect if the supplier, and each other person (if any) who is an operator in relation to any CHP electricity allocated by the supplier to supplies under the CHP declaration contract in question, has delivered a copy of the notice referred to in paragraph 20A(1)(d) of the Act (agreement to fulfil conditions) to the relevant Authority. 51M 1 In a case described in paragraph (3), a supply of electricity is exempt from the levy chargeable under paragraph 5(1) of the Act, and electricity is “CHP electricity” for the purposes of paragraphs 20A and 20B of the Act, only if paragraph (2) is satisfied in relation to that electricity. 2 The electricity must not have been produced when the station that produced it has received State aid exceeding any relevant limit in the “Community guidelines on State aid for environmental protection (2001/C 37/03). 3 For the purposes of paragraph (1), the case is where relevant separation agreement law applies (as defined in section 7C(3) of the European Union (Withdrawal) Act 2018). Input fuels referable to the production of electricity in combined heat and power stations 51N Schedule 3 has effect for the purpose of determining the extent to which a quantity of a carbon price support rate commodity is referable to the production of electricity in a combined heat and power station. PART V ELECTRICITY AND GAS Self-supply of electricity by producer 52 1 For the purposes of paragraph 23(3)(b)(ii) of the Act (self-supply by producer of electricity from taxable commodities), electricity shall be treated as produced from taxable commodities except to the extent that— a it is produced from material that is not a taxable commodity for the purposes of the Act (see paragraph 3 of the Act); ... b it constitutes renewable source electricity as prescribed by regulation 47 (excluding, for this purpose, regulation 48) ; or c it is produced from a taxable commodity (other than electricity) which was not the subject of a deemed supply under paragraph 24A, 24B, 24C or 24D of the Act. 2 Electricity shall not be regarded as falling within paragraph (1)(a) to the extent that it is produced by or in— a a large hydro generating station within the meaning of regulation 47(2), or b a nuclear power station. 3 Accordingly electricity produced by or in a large hydro station or a nuclear power station shall be treated as produced from taxable commodities for the purposes of paragraph 23(3)(b)(ii) of the Act. 4 For the purposes of paragraph (1)(c), a commodity shall be treated as having been the subject of a deemed supply if it would have been the subject of such a supply had the reference in paragraph 24A(1)(a) or, as the case may be, 24B(1)(a) of the Act to Great Britain been a reference to the United Kingdom instead. Small-scale users of electricity and gas 53 1 Paragraphs (2) and (4) prescribe the rates for the purposes of paragraph 27(6) of the Act (maximum rates of supply for small-scale electricity and gas users). 2 In the case of electricity, the prescribed rate— a is any rate at which the supplier supplies electricity to a person provided that the supplier issues an invoice or statement of account (however termed or styled) to that person in respect of those supplies no more than once in each period of six weeks, or b is the rate at which the supplier supplies electricity to the person in question provided that in any period of one year that includes the Reference Day the maximum demand from that person is less than 100 kilowatts. 3 The “maximum demand” for the purposes of paragraph (2)(b) shall be determined by the supplier as follows— a establish the three highest demands for that person in a period of one year including the Reference Day; b the mean of those three demands is the relevant “maximum demand”; c disregard any supplies of electricity made to the person by a different supplier. 4 In the case of gas, the prescribed rate— a is any rate at which the supplier supplies gas to a person provided that the supplier issues an invoice or statement of account (however termed or styled) to that person in respect of those supplies no more than once in each period of six weeks, or b in any other case, is 750 megawatt hours in a period of one year. 5 The rate at which a person must be taken to be supplied with gas for the purposes of paragraph (4)(b) shall be determined by the supplier as follows— a estimate, for each individual reference number used or to be used by the supplier in question for that person, the quantity of gas to be supplied in the period starting on the Reference Day and ending 1 year later; b the relevant gas rate shall be taken to be— i if there is only one such quantity, that quantity; or ii the highest of those individual quantities; c disregard— i the aggregate of those individual quantities (if there is more than one); ii any supplies of gas that may be made to the person by a different supplier. 6 The supplier need not make a further determination under paragraph (3) or (5) if he has reasonable grounds to believe that the further determination would result in the person— a remaining a small-scale user; or b remaining a person who is not a small-scale user. 7 In this regulation— “Reference Day” refers to the day mentioned in paragraph 27(6) of the Act; “reference number” refers to that expression in paragraph 27(5)(e) of the Act; “estimate” requires the use of any reasonable and accurate method. Special utility schemes 54 1 This regulation applies at any time after a special utility scheme has taken effect under paragraphs 29(4) and 29(5) of the Act but before the end of the period specified for which it is to have effect under paragraph 29(3) of the Act. 2 If the Commissioners are satisfied that there will be no risk to the revenue, they may agree with the utility in question to amend the scheme or terminate it early. 3 The Commissioners may terminate the scheme early if the utility in question— a fails to abide by the scheme despite having elected in writing to be bound by it under paragraph 29(4) of the Act, or b becomes, for any reason, incapable of abiding by the scheme. 4 Termination under paragraph (3) shall take effect from such time as the Commissioners shall state in a written notice served by them for the purposes of that paragraph on the utility in question or on any relevant representative referred to in regulation 57 (representatives: incapacity, insolvency, etc. ). 5 The Commissioners shall not state a time in that written notice that is earlier than when it is served under paragraph (4). 6 Paragraph (5) shall not preclude the Commissioners from recovering by or under the Act any CCL that would have been due at any time up to the time so stated but for the special utility scheme having effect up to that time. 7 A special utility scheme shall not be either amended or terminated early except in accordance with this regulation. PART VI DEATH, INCAPACITY, INSOLVENCY, TRANSFERS Individuals: death or incapacity 55 1 The Commissioners may, for CCL purposes and subject to this regulation, treat a person who carries on relevant activities on behalf of an individual who has died or become temporarily incapacitated as if they were the same person. 2 Such treatment may continue pending someone other than that individual being registered under Part V of the Act in relation to those activities or the incapacity ceasing. 3 A person who carries on relevant activities in the circumstances described in paragraph (1) must notify the Commissioners of this in writing and that notification must also include the date of death or the date and nature of the incapacity. 4 This notification must be delivered to the Commissioners within 21 days starting with the day after the person begins carrying on the relevant activities. 5 In this regulation, “relevant activities” refers to any activities in relation to which the individual in question is or was a registrable person. Insolvency 56 1 The Commissioners may, for CCL purposes and subject to this regulation, treat a person who carries on relevant activities of a registrable person to whom an insolvency procedure is applied as if they were the same person. 2 Such treatment may continue pending someone other than that registrable person being registered under Part V of the Act in relation to those activities or the insolvency procedure no longer being applied. 3 A person who carries on relevant activities in the circumstances described in paragraph (1) must notify the Commissioners of this in writing and that notification must also include the date the insolvency procedure was first applied. 4 This notification must be delivered to the Commissioners within 21 days starting with the day after the person begins carrying on the relevant activities. 5 In this regulation— “relevant activities” refers to any activities in relation to which the individual in question is or was a registrable person; “registrable person” may include, as appropriate, the estate of a deceased individual. 6 An insolvency procedure is applied to a person for the purposes of this regulation in the circumstances described by paragraphs 120(7) to 120(9) of the Act (insolvency procedures for the purposes of this regulation). Representatives: death, incapacity or insolvency 57 1 If the Commissioners so require, a representative who controls the assets of a registrable person because of death, incapacity or the application of an insolvency procedure shall, for the purposes of CCL and subject to this regulation, be treated as if he was the registrable person. 2 Any requirement resulting from paragraph (1) for the representative to pay CCL shall only apply to the extent of the assets he controls. 3 Any other requirement resulting from paragraph (1) shall apply in the same way as it would have applied to the registrable person but for the death, incapacity or insolvency procedure. 4 In this regulation— “relevant activities” refers to any activities in relation to which the registrable person in question is or was registrable; “registrable person” may include, as appropriate, the estate of a deceased individual. 5 An insolvency procedure is applied to a person for the purposes of this regulation in the circumstances described by paragraphs 120(7) to 120(9) of the Act (insolvency procedures for the purposes of this regulation). Insolvency: consumers liable to penalty or interest 58 1 This regulation applies where, in relation to a person (“the consumer”)— a the Commissioners assess and notify an amount due by way of penalty from the consumer for conduct falling within paragraph 98 (evasion) or 101 (incorrect notification for exclusion or exemption) of the Act; b that amount or any penalty interest it carries remains unpaid; and c an insolvency procedure applies to the consumer. 2 The person appointed for the purposes of the application of the insolvency procedure (“the appointee”) must notify the Commissioners of this in writing and that notification must also include the date the insolvency procedure first applied. 3 This notification must be delivered to the Commissioners within 21 days starting with the day after the appointment takes effect or notice of the penalty or interest reaches the appointee, whichever is the later. 4 Subject to this regulation, the appointee shall be treated to the extent and for the duration of the appointment as the same person as the consumer for the purposes of Part IX of the Act (civil penalties). 5 An insolvency procedure is applied to a person for the purposes of this regulation in the circumstances described by paragraphs 120(7) to 120(9) of the Act (insolvency procedures for the purposes of this regulation). Transfers of going concerns 59 1 Where— a a business carried on by a person who is registered under Part V of the Act is transferred to another person as a going concern, b the registration of the transferor has not been cancelled, c the transfer requires that the transferor’s registration be cancelled and that the transferee either be registered for CCL or notify the Commissioners that he is registrable for CCL, and d a written application for this purpose is made to the Commissioners by the transferor and transferee, the Commissioners may, with effect from the date of the transfer, cancel the registration of the transferor and register the transferee in his place with the registration number previously allocated to the transferor. 2 Should the Commissioners cancel the registration of the transferor and register the transferee in his place under paragraph (1) then, in order to secure continuity in the application of the Act— a any liability of the transferor existing at the date of the transfer to make a return or account for or pay CCL shall become the liability of the transferee; b any entitlement of the transferor, whether or not existing at the date of the transfer, to a tax credit or repayment under the Act, Part II of these Regulations or Schedule 1 to these Regulations shall become the entitlement of the transferee; c any other provision by or under the Act relating to CCL that applied to the transferor before his registration was cancelled (or any such provision that continues to apply to the transferor after that cancellation) shall apply to the transferee; and d any circumstances relating to the application of the Act (or any provision made under the Act) to the CCL affairs of the transferor before his registration was cancelled (or any such circumstances that continue to apply to the transferor after that cancellation) shall apply to the transferee. 3 In addition to the provisions set out in paragraph (2), where— a the Commissioners cancel the registration of the transferor and register the transferee in his place under paragraph (1) with effect from a date earlier than the accounting period in which they do so, and b either the transferor or the transferee has, in relation to any time on or after that date but before the start of that accounting period— i made a return, ii accounted for CCL, or iii claimed a relevant tax credit, the matters referred to in sub-paragraphs (b)(i) to (b)(iii) shall be treated as having been done by the transferee. PART VII PENALTIES 60 1 A person who fails to comply with a requirement imposed on him by or under any of the following provisions of these Regulations shall be liable to a penalty of £250 for each such failure— a regulation 5(1), 5(2), 5(3) or 5(4); b regulation 6(2); c regulation 7(1), 7(2), 7(3) or 7(4); d regulation 8; e regulation 27(1) or 27(2); f regulation 28(6) or 28(8); g regulation 37(5); h regulation 38 and paragraph 4, 12(3), ... 15(a) or 15(b) of Schedule 1 ; ha regulation 51B(5); hb regulation 51H(1) and paragraph 2, 3(1), 3(3), 3(4), 3(5), 4, 5, 6, 7, 11(2) or 12(1) of Schedule 2; hc paragraph 3 of Schedule 3; i regulation 55(3) or 55(4); j regulation 56(3) or 56(4); k regulation 58(2) or 58(3). 2 A specific act or omission shall attract only one such penalty if the circumstances are such that, but for this paragraph, it would attract more than one penalty. PART VIII CONSEQUENTIAL AMENDMENTS 61 In regulation 2(1) of the Distress for Customs and Excise Duties and Other Indirect Taxes Regulations 1997 under the meaning given for “relevant tax” insert— f climate change levy; M. J. Eland Commissioner of Customs and Excise New King’s Beam House, 22 Upper Ground, London SE1 9PJ 9th March 2001