These Regulations amend the Climate Change Levy (General) Regulations 2001 in relation with the introduction of a lower rate of climate change levy for supplies of commodities for use in a recycling process for which there is a relevant competing process. They concern record keeping, tax credits and the delivery of supplier certificates to cover recycling lower-rate supplies. They also amend the climate change levy relief formula in Schedule 1 to the principal Regulations to include such supplies and make other consequential amendments.
Reino Unido de Gran Bretaña e Irlanda del Norte · 2012-03-27