
1 
These Regulations may be cited as the Climate Change Levy (General) (Amendment) (No. 2) Regulations 2012 and come into force on 1st January 2013.
2 
Amend the Climate Change Levy (General) Regulations 2001 as follows.
3 
In paragraph (1) of regulation 51A (interpretation of Part 4A) in the definition of “QPO electricity”—
(a) at the end of sub-paragraph (b) insert “and”; and
(b) after that sub-paragraph insert—“
(c) in either case, has been produced before 1st April 2013;”.
4 
In Schedule 2 (The CHP Relief Condition)—
(a) in paragraph 1, after “station” insert “which are produced before 1st April 2013”.
(b) in paragraph 11—
(i) at the end of sub-paragraph (3) insert “(but this is subject to sub-paragraphs (9) and (10))”;
(ii) after sub-paragraph (8), insert—“
(9) Sub-paragraph (10) applies where a reconciliation span relating to a reconciliation day spans 1st January 2012 to the day before a reconciliation day that falls in the calendar year 2013.
(10) Where this sub-paragraph applies—
(a) sub-paragraphs (4) and (5) do not apply; and
(b) the relevant Authority need not take any action in respect of the excessive CHP LECs that have been issued and remain unrestricted.”.
Jim Harra
Simon Bowles
Two of the Commissioners for Her Majesty’s Revenue and Customs
6th December 2012