Introductory text
CLIMATE CHANGE LEVY
Made 7th July 2025
Laid before the House of Commons 9th July 2025
Coming into force 1st January 2026
The Secretary of State makes these Regulations in exercise of the powers conferred by paragraphs 50(3) to (5), 52D(1) to (3) and (4)(b), 52E(1)(a) and (2), 52F(1)(a) and 146(7) of Schedule 6 to the Finance Act 2000f1.
Annotations
Footnotes
- f1
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2000 c. 17. Paragraphs 52D to 52F were inserted by the Finance Act 2012 (c. 14), section 207(b) and Schedule 31. There are amendments to paragraph 146 not relevant to these Regulations.