Introductory text
Climate Change Levy
Made 30th January 2018
Laid before the House of Commons 1st February 2018
Coming into force 1st April 2019
The Commissioners for Her Majesty’s Revenue and Customsf1 make the following Regulations in exercise of the powers conferred by section 30 of, and paragraphs 22(1), 22(2) and 146(7) of Schedule 6 to, the Finance Act 2000f2:
Annotations
Footnotes
- f1
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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 in any enactment shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
- f2