{
  "url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-4",
  "json_url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Returns",
  "text": "(1) A registrable person is obliged to make a return to the Commissioners covering each of his accounting periods.\n(2) The registrable person is obliged to make that return no later than the last working day of the month immediately following the end of the period to which it relates.\n(3) In the case of an accounting period that does not end on the last day of a month, the registrable person is obliged to make that return no later than the due day directed by the Commissioners.\n(4) The Commissioners may allow the registrable person extra time in which to make that return.\n(5) The registrable person must make that return in a form that is prescribed by the Commissioners in a published notice (“prescribed form”).\n(6) The registrable person must make that return by securing that it is delivered either to the address prescribed by the Commissioners in a published notice or to any other address that they may direct or allow.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 4 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/4",
    "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."
}