Introductory text
ClimaTe change levy
Made 8th October 2007
Laid before the House of Commons 8th October 2007
Coming into force 1st November 2007
The Commissioners for Her Majesty’s Revenue and Customsf1 make the following Regulations in exercise of the powers conferred by the enactments shown in Schedule 3 to this instrument.
Annotations
Footnotes
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Although Schedule 6 paragraph 147 to the Finance Act 2000 (c. 17) provides that in that Schedule “the Commissioners” means those of Customs and Excise, the functions of the latter 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 the latter 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.