# The Climate Change Levy (General) Regulations 2001, Regulation 32


A reference in regulation 29 or 30 to an amount in respect of tax or duty includes a reference to an amount of any related penalty, surcharge or interest that may be recovered as if it was an amount of tax or duty.

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Source: https://www.legislation.gov.uk/uksi/2001/838/regulation/32 (the official version)
Page: https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.