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Introductory text

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CLIMATE CHANGE LEVY

Made 29th March 2006

Laid before the House of Commons 29th March 2006

Coming into force 1st April 2006

The Commissioners for Her Majesty’s Revenue and Customsf1 make the following Regulations in exercise of the powers conferred by section 30 of and Schedule 6 paragraphs 22(1), 43(4), 43(5), 146(2), 146(7) and 147 to the Finance Act 2000f2:

Annotations

Footnotes

f1

The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act 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.

f2

2000 c. 17.