Introductory text
Climate Change Levy
Made 6th December 2012
Laid before the House of Commons 7th December 2012
Coming into force 1st January 2013
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraphs 22 and 146(7) of Schedule 6 to the Finance Act 2000f1:
Annotations
Footnotes
- f1
-
2000 c. 17; the regulations made under the powers cited are to be made by the Commissioners; paragraph 147 of Schedule 6 to the Finance Act 2000 defines “the Commissioners” as meaning the Commissioners of Customs and Excise. Section 50(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11) provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.