The Climate Change Levy (Fuel Use and Recycling Processes) (Amendment) Regulations 2011

Made: 3rd March 2011

Coming into force: 1st April 2011

The Treasury, in exercise of the powers conferred by section 30 of, and paragraphs 18A(1), 18A(7) and 146(7) of Schedule 6 to, the Finance Act 2000[^f00001], make the following Regulations, a draft of which has, in accordance with paragraph 146(3) of that Schedule, been laid before Parliament and approved by a resolution of the House of Commons:

1

These Regulations may be cited as the Climate Change Levy (Fuel Use and Recycling Processes) (Amendment) Regulations 2011 and come into force on 1st April 2011.

2

In Schedule 2 to the Climate Change Levy (Fuel Use and Recycling Processes) Regulations 2005[^f00002], in the definition of “Metal”, omit “, lead”.

Signed

Jeremy Wright — Michael Fabricant — Two of the Lords Commissioners of Her Majesty’s Treasury — 3rd March 2011

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

Regulation 2 removes lead from the list of metal recycling processes prescribed for the purposes of paragraph 18A(1) of Schedule 6 to the Finance Act 2000 (Climate Change Levy exemption if commodity supplied for use in a recycling process for which there is a relevant competing process). There is no longer a relevant competing process for lead recycling.

A full and final Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.

Footnotes

[^f00001]: 2000 c. 17; paragraph 18A was inserted by section 188 of the Finance Act 2003 (c. 14).

[^f00002]: S.I. 2005/1715.