{
  "url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-26",
  "json_url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-26.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/26",
  "kind": "regulation",
  "number": "26",
  "heading": "Corrections to CCL returns",
  "text": "A registrable person—\n(a) shall only be taken as providing full information in the prescribed or specified form and manner for the purposes of paragraph 100(3) of the Act (disclosure about inaccurate CCL return),\n(b) with respect to any inaccuracy to which paragraph 100(1)(a) of the Act applies (civil penalty for misdeclaration or neglect in relation to inaccurate return),\nif he delivers that information in writing to the Commissioners, or acts in accordance with regulation 28, at a time to which paragraph 100(3)(a) of the Act applies (no reason to believe enquiries being made into CCL affairs).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 26 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/26",
    "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."
}