Introductory text

Climate Change Levy

Made 26th March 2015

Laid before the House of Commons 27th March 2015

Coming into force 1st April 2015

The Commissioners for Her Majesty’s Revenue and Customs^f1 make the following Regulations in exercise of the powers conferred by paragraphs 22, 24B(3), 24D, 62(1)(bb) and 146(7) of Schedule 6 to the Finance Act 2000^f2 :

Annotations

Footnotes

f1: 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 in any enactment 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; paragraphs 24B, 24D and 62(1) (bb) were inserted by the Finance Act 2013 (c. 29), Schedule 42, paragraphs 10 and 16. Paragraphs 24B and 62(1)(bb) have been amended by section 63 of the Finance Act 2015 (c. 11).