{
  "url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-18",
  "json_url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-18.json",
  "legislation": "uksi/2001/838",
  "legislation_title": "The Climate Change Levy (General) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001",
  "path": "regulation/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Form and manner of claim for repayment of overpaid CCL if no person entitled to tax credit",
  "text": "A claim under paragraph 63 of the Act (claim for repayment of CCL which was not CCL due if no entitlement to tax credit) shall be made in writing to the Commissioners and shall, by reference to such documentary evidence as is in the possession of the claimant, state the amount of the claim and the method by which that amount was calculated.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 18 in force at 1.4.2001, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/838/regulation/18",
    "retrieved_at": "2026-10-29T07:57:47.800568+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."
}