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–