- Draft legislation
This is a draft item of legislation and has not yet been made as a UK Statutory Instrument.
(This note is not part of the Regulations)
A supply of a taxable commodity may be exempt from climate change levy if it is received by a person who does not intend to use the commodity as fuel(1).
The Treasury may specify by regulations uses of a commodity that are or are not to be taken as being uses as fuel(2).
The Schedule to these Regulations specifies the non-fuel uses. All other uses are specified as fuel uses(3).
Paragraph 18(1) of Schedule 6 to the Finance Act 2000 (c. 17).
Paragraph 18(2).
Regulations 2(a) and 2(b), respectively, of these Regulations.
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