The Climate Change Levy (General) (Amendment) Regulations 2015
Section 63 of the Finance Act 2015 (c.11) amended Schedule 6 to the Finance Act 2000 (c.17) to provide that, with effect from 1st April 2015, the carbon price support rates of climate change levy do not apply to carbon price support rate commodities used to generate electricity that is included in the CHP Qualifying Power Output of a combined heat and power station’s CHPQA scheme and is either self-supplied or supplied by a person who is an exempt unlicensed electricity supplier.