{
  "url": "https://openlegislation.uk/climate-change-levy-general-amendment-regulations-2007/introduction",
  "json_url": "https://openlegislation.uk/climate-change-levy-general-amendment-regulations-2007/introduction.json",
  "legislation": "uksi/2007/2903",
  "legislation_title": "The Climate Change Levy (General) (Amendment) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/climate-change-levy-general-amendment-regulations-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "ClimaTe change levy\nMade 8th October 2007\nLaid before the House of Commons 8th October 2007\nComing into force 1st November 2007\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by the enactments shown in Schedule 3 to this instrument.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2903/introduction",
    "retrieved_at": "2026-10-29T03:43:12.466916+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}