Introductory text
Climate Change Levy
Made 8th March 2010
Laid before the House of Commons 9th March 2010
Coming into force 1st April 2010
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraphs 41 and 62 of Schedule 6 to the Finance Act 2000f1:
Annotations
Footnotes
- f1
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2000 c. 17; paragraphs 41 and 62 of Schedule 6 provide for regulations under those paragraphs to be made by the Commissioners and paragraph 147 defines “the Commissioners” as meaning the Commissioners of Customs and Excise. 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 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.