Revenue & Customs Brief 22/11 Climate Change Levy: acquisition of electricity from a combined heat and power station
Revenue & Customs Brief 22/11 Climate Change Levy: acquisition of electricity from a combined heat and power station.
Published 13th June 2011 on HM Revenue & Customs (HMRC) website in the What's New section see the link below:
http://www.hmrc.gov.uk/briefs/excise-duty/brief2211.htm
This brief clarifies the Climate Change Levy (CCL) guidance in the Notice CCL1/2 Combined heat and power schemes which deals with the circumstances in which electricity from a Combined Heat and Power (CHP) station can be acquired by an electricity utility.
Notice CCL1/2 Combined heat and power schemes can be found on the HM Revenue & Customs (HMRC) website and will be updated later this year.
