# The Climate Change Levy (General) Regulations 2001, Regulation 14

Extent: E+W+S+N.I.

(1) Subject to paragraph (4), the supplier shall claim any such tax credit by bringing it into account when he is accounting for CCL due from him for any accounting period.
(2) Accordingly—
(a) the requirements of regulation 5 (content of returns), regulation 6 (payment of CCL) and regulation 7 (CCL accounts) apply subject to paragraph (1); but
(b) paragraph (1) applies subject to regulation 27 (corrections) and regulation 28 (corrections not exceeding £50,000).
(3) A claim subject to paragraphs (1) and (2) shall be regarded as a claim for repayment of CCL for the purposes of paragraph 64 of the Act (supplemental provisions about repayments, etc.) (and see paragraph (5)).
(4) Where the total tax credit claimed by a supplier exceeds the total of the CCL due from him for the accounting period in question, the Commissioners shall repay to him an amount equal to the excess (but see regulations 29 and 30).
(5) Given the provision made by paragraph 62(4) of the Act, this regulation has effect subject to paragraph 64 of the Act (application of supplemental provisions about repayments: 4 year time limit, unjust enrichment, etc.).

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Source: https://www.legislation.gov.uk/uksi/2001/838/regulation/14 (the official version)
Page: https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.