Regulation 38


Sch. 2 inserted by SI 2003/604, reg. 22 operative from 1 April 2003.


1  These obligations are for the purpose of ensuring the correct application of CCL to the outputs of a fully exempt or a partly exempt combined heat and power station which are produced before 1st April 2013.


In para. 1, the words “which are produced before 1st April 2013” inserted by SI 2012/3049, reg. 4(a), with effect from 1 January 2013.

2  A person to whom regulation 51H(1) applies must for the purposes of that regulation keep and maintain a discrete, proper, accurate and true record (the “CHP outputs record”) of–

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