Regulation 5 Content of returnsI1

United Kingdom

(1)

The registrable person must declare in the return the CCL due from him for the relevant accounting period, taking into consideration—

(a)

the CCL due on taxable supplies—

(i)

the time of supply of which is in that accounting period, and

(ii)

for which he is liable to account;

and,

(b)

any authorised or required adjustment or any correction of errors (see regulations 14(2), 17(3), 27 and 28 and F1Schedule 1 paragraph 8(1)(b)).

(2)

The registrable person must provide in the return accurate information about every matter that the prescribed form requires.

(3)

The registrable person must sign, date and declare on the document forming his return that the information provided in it is true and complete.

(4)

The registrable person must comply with paragraphs (1), (2) and (3) in the manner prescribed by the Commissioners in a published notice.

Annotations

F1: Words in reg. 5(1)(b) substituted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 2