{
  "url": "https://openlegislation.uk/climate-change-levy-general-amendment-regulations-2012/introduction",
  "json_url": "https://openlegislation.uk/climate-change-levy-general-amendment-regulations-2012/introduction.json",
  "legislation": "uksi/2012/943",
  "legislation_title": "The Climate Change Levy (General) (Amendment) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/climate-change-levy-general-amendment-regulations-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Climate Change Levy\nMade 27th March 2012\nLaid before the House of Commons 27th March 2012\nComing into force 1st April 2012\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 30 of, and paragraphs 22, 43(A)(8) and (9), 62(1)(ca) and (cb), 125(1) and 146(7)(c) of Schedule 6 to, the Finance Act 2000:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The regulations made under the powers cited are to be made by the Commissioners: paragraph 147 of Schedule 6 to the Finance Act 2000 (c. 17) 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."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2000 c. 17. Paragraphs 43A and 62(1)(ca) and (cb) were added by a resolution passed by the House of Commons on 26th March 2012 under the Provisional Collection of Taxes Act 1968 (c. 2), section 1. This resolution has statutory effect but will cease to have effect once provisions corresponding to those in the resolution are enacted in the Finance Act 2012. In any case it will cease to have effect at the end of seven months after the date on which it is expressed to take effect or, if no such date is expressed, after the date on which it is passed. Relevant amendments to section 1 were made by section 60 of the Finance Act 1968 (c. 44), section 205(5) of the Finance Act 1993 (c. 34), paragraph 1 of Schedule 7 to the Finance Act 2000 (c. 17), section 112(1) of the Finance Act 2007 (c. 11) and section 88 of the Finance Act 2011 (c. 11). Paragraph 125(1) of Schedule 6 to the Finance Act 2000 was amended by section 192(9) of the Finance Act 2003 (c. 14)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/943/introduction",
    "retrieved_at": "2026-10-29T01:35:24.404430+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."
}