Introductory text

CLIMATE CHANGE LEVY

Made 11th March 2026

Coming into force 12th March 2026

The Treasury make these Regulations in exercise of the powers conferred by paragraph 18(2) and (3) of Schedule 6 to the Finance Act 2000^f1.

In accordance with paragraph 146(3) of Schedule 6 to that Act, a draft of the instrument was laid before, and approved by a resolution of, the House of Commons.