
1 
These Regulations may be cited as the Climate Change Levy (General) (Amendment) (No. 2) Regulations 2003 and come into force on 1st November 2003.
2 
After regulation 47(2) of the Climate Change Levy (General) Regulations 2003 insert —“
(2A) For the purposes of this Part and paragraphs 19 and 20 of the Act, coal mine methane shall be regarded as a renewable source and not a fossil fuel (see paragraph 19(4A) of the Act).”.
Michael Hanson
Commissioner of Customs and Excise
New King’s Beam House, London SE1 9PJ
09 October 2003